| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to local occupational license taxes; |
| 7 | amending s. 205.0535, F.S.; updating provisions |
| 8 | authorizing reclassification and new rate structure |
| 9 | revisions to occupational license taxes by ordinance; |
| 10 | deleting counties from such authorization provisions; |
| 11 | providing construction relating to decreasing or repealing |
| 12 | such taxes; 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. Subsections (1) and (4) of section 205.0535, |
| 17 | Florida Statutes, are amended to read: |
| 18 | 205.0535 Reclassification and rate structure revisions.-- |
| 19 | (1) By October 1, 2006 1995, any municipality which has |
| 20 | adopted by ordinance an occupational license tax after October |
| 21 | 1, 1995, or county may, by ordinance, reclassify businesses, |
| 22 | professions, and occupations and may establish new rate |
| 23 | structures, if the conditions specified in subsections (2) and |
| 24 | (3) are met. A person who is engaged in the business of |
| 25 | providing local exchange telephone service or a pay telephone |
| 26 | service in a municipality or in the unincorporated area of a |
| 27 | county and who pays the occupational license tax under the |
| 28 | category designated for telephone companies or a pay telephone |
| 29 | service provider certified pursuant to s. 364.3375 is deemed to |
| 30 | have but one place of business or business location in each |
| 31 | municipality or unincorporated area of a county. Pay telephone |
| 32 | service providers may not be assessed an occupational license |
| 33 | tax on a per-instrument basis. |
| 34 | (4) After the conditions specified in subsections (2) and |
| 35 | (3) are met, municipalities and counties may, every other year |
| 36 | thereafter, increase by ordinance the rates of local |
| 37 | occupational license taxes by up to 5 percent. The increase, |
| 38 | however, may not be enacted by less than a majority plus one |
| 39 | vote of the governing body. Nothing in this chapter shall be |
| 40 | construed to prohibit a municipality or county from decreasing |
| 41 | or repealing any license tax authorized under this chapter. |
| 42 | Section 2. This act shall take effect upon becoming a law. |