Senate Bill sb1022c1

    Florida Senate - 2005                           CS for SB 1022

    By the Committee on Community Affairs; and Senator Rich





    578-2062-05

  1                      A bill to be entitled

  2         An act relating to local occupational license

  3         taxes; amending s. 205.0535, F.S.; updating

  4         provisions authorizing reclassification and new

  5         rate structure revisions to local occupational

  6         license taxes by ordinance; deleting counties

  7         from such authorization provisions; providing

  8         construction relating to decreasing or

  9         repealing such taxes; providing an effective

10         date.

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12  Be It Enacted by the Legislature of the State of Florida:

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14         Section 1.  Subsections (1) and (4) of section

15  205.0535, Florida Statutes, are amended to read:

16         205.0535  Reclassification and rate structure

17  revisions.--

18         (1)  By October 1, 2006 1995, any municipality that has

19  adopted by ordinance an occupational license tax after October

20  1, 1995, or county may, by ordinance, reclassify businesses,

21  professions, and occupations and may establish new rate

22  structures, if the conditions specified in subsections (2) and

23  (3) are met.  A person who is engaged in the business of

24  providing local exchange telephone service or a pay telephone

25  service in a municipality or in the unincorporated area of a

26  county and who pays the occupational license tax under the

27  category designated for telephone companies or a pay telephone

28  service provider certified pursuant to s. 364.3375 is deemed

29  to have but one place of business or business location in each

30  municipality or unincorporated area of a county. Pay telephone

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2005                           CS for SB 1022
    578-2062-05




 1  service providers may not be assessed an occupational license

 2  tax on a per-instrument basis.

 3         (4)  After the conditions specified in subsections (2)

 4  and (3) are met, municipalities and counties may, every other

 5  year thereafter, increase by ordinance the rates of local

 6  occupational license taxes by up to 5 percent. The increase,

 7  however, may not be enacted by less than a majority plus one

 8  vote of the governing body. Nothing in this chapter shall be

 9  construed to prohibit a municipality or county from decreasing

10  or repealing any license tax authorized under this chapter.

11         Section 2.  This act shall take effect upon becoming a

12  law.

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14          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
15                         Senate Bill 1022

16                                 

17  The committee substitute provides a window for municipalities
    that adopted an occupational license tax ordinance between
18  October 1, 1995 and October 1, 2006, to reclassify businesses,
    professions, and occupations and to establish new rate
19  structures if certain conditions are met. It deletes language
    in the bill relating to local exchange telephone providers. It
20  provides specific statutory authority for a local government
    to decrease or eliminate an occupational license tax.
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CODING: Words stricken are deletions; words underlined are additions.