HB 1269

1	A bill to be entitled
2	An act relating to local occupational license taxes;
3	amending ch. 205, F.S., consisting of ss. 205.013-
4	205.1973, F.S.; changing the term "local occupational
5	license tax" to "business tax"; defining the term
6	"certificate" as it relates to business taxes; amending
7	provisions to conform; providing an effective date.
8
9	Be It Enacted by the Legislature of the State of Florida:
10
11	Section 1.  Section 205.013, Florida Statutes, is amended
12	to read:
13	205.013  Short title.--This chapter shall be known and may
14	be cited as the "Local Business Occupational License Tax Act."
15	Section 2.  Section 205.022, Florida Statutes, is amended
16	to read:
17	205.022  Definitions.--When used in this chapter, the
18	following terms and phrases shall have the meanings ascribed to
19	them in this section, except when the context clearly indicates
20	a different meaning:
21	(1)(6)  "Business," "profession," and "occupation" do not
22	include the customary religious, charitable, or educational
23	activities of nonprofit religious, nonprofit charitable, and
24	nonprofit educational institutions in this state, which
25	institutions are more particularly defined and limited as
26	follows:
27	(a)  "Religious institutions" means churches and
28	ecclesiastical or denominational organizations or established
29	physical places for worship in this state at which nonprofit
30	religious services and activities are regularly conducted and
31	carried on, and also means church cemeteries.
32	(b)  "Educational institutions" means state tax-supported
33	or parochial, church and nonprofit private schools, colleges, or
34	universities conducting regular classes and courses of study
35	required for accreditation by or membership in the Southern
36	Association of Colleges and Schools, the Department of
37	Education, or the Florida Council of Independent Schools.
38	Nonprofit libraries, art galleries, and museums open to the
39	public are defined as educational institutions and eligible for
40	exemption.
41	(c)  "Charitable institutions" means only nonprofit
42	corporations operating physical facilities in this state at
43	which are provided charitable services, a reasonable percentage
44	of which are without cost to those unable to pay.
45	(2)  "Certificate" means the document that is issued by the
46	local governing authority which evidences that the person in
47	whose name the document is issued has complied with the
48	provisions of this chapter relating to the business tax.
49	(3)(5)  "Classification" means the method by which a
50	business or group of businesses is identified by size or type,
51	or both.
52	(4)(7)  "Enterprise zone" means an area designated as an
53	enterprise zone pursuant to s. 290.0065. This subsection expires
54	on the date specified in s. 290.016 for the expiration of the
55	Florida Enterprise Zone Act.
56	(5)(1)  "Local business tax occupational license" means the
57	fees charged and the method by which a local governing authority
58	grants the privilege of engaging in or managing any business,
59	profession, or occupation within its jurisdiction. It does not
60	mean any fees or licenses paid to any board, commission, or
61	officer for permits, registration, examination, or inspection.
62	Unless otherwise provided by law, these are deemed to be
63	regulatory and in addition to, but not in lieu of, any local
64	business tax occupational license imposed under the provisions
65	of this chapter.
66	(6)(2)  "Local governing authority" means the governing
67	body of any county or incorporated municipality of this state.
68	(7)(3)  "Person" means any individual, firm, partnership,
69	joint adventure, syndicate, or other group or combination acting
70	as a unit, association, corporation, estate, trust, business
71	trust, trustee, executor, administrator, receiver, or other
72	fiduciary, and includes the plural as well as the singular.
73	(8)(4)  "Taxpayer" means any person liable for taxes
74	imposed under the provisions of this chapter; any agent required
75	to file and pay any taxes imposed hereunder; and the heirs,
76	successors, assignees, and transferees of any such person or
77	agent.
78	Section 3.  Section 205.023, Florida Statutes, is amended
79	to read:
80	205.023  Requirement to report status of fictitious name
81	registration.--As a prerequisite to receiving a local business
82	tax certificate occupational license under this chapter or
83	transferring a business license under s. 205.033(2) or s.
84	205.043(2), the applicant or new owner must present to the
85	county or municipality that has jurisdiction to issue or
86	transfer the certificate license either:
87	(1)  A copy of the applicant's or new owner's current
88	fictitious name registration, issued by the Division of
89	Corporations of the Department of State; or
90	(2)  A written statement, signed by the applicant or new
91	owner, which sets forth the reason that the applicant or new
92	owner need not comply with the Fictitious Name Act.
93	Section 4.  Section 205.0315, Florida Statutes, is amended
94	to read:
95	205.0315  Ordinance adoption after October 1,
96	1995.--Beginning October 1, 1995, a county or municipality that
97	has not adopted a business an occupational license tax ordinance
98	or resolution may adopt a business an occupational license tax
99	ordinance. The business occupational license tax rate structure
100	and classifications in the adopted ordinance must be reasonable
101	and based upon the rate structure and classifications prescribed
102	in ordinances adopted by adjacent local governments that have
103	implemented s. 205.0535. If no adjacent local government has
104	implemented s. 205.0535, or if the governing body of the county
105	or municipality finds that the rate structures or
106	classifications of adjacent local governments are unreasonable,
107	the rate structure or classifications prescribed in its
108	ordinance may be based upon those prescribed in ordinances
109	adopted by local governments that have implemented s. 205.0535
110	in counties or municipalities that have a comparable population.
111	Section 5.  Section 205.032, Florida Statutes, is amended
112	to read:
113	205.032  Levy; counties.--The governing body of a county
114	may levy, by appropriate resolution or ordinance, a business an
115	occupational license tax for the privilege of engaging in or
116	managing any business, profession, or occupation within its
117	jurisdiction. However, the governing body must first give at
118	least 14 days' public notice between the first and last reading
119	of the resolution or ordinance by publishing a notice in a
120	newspaper of general circulation within its jurisdiction as
121	defined by law. The public notice must contain the proposed
122	classifications and rates applicable to the occupational license
123	tax.
124	Section 6.  Section 205.033, Florida Statutes, is amended
125	to read:
126	205.033  Conditions for levy; counties.--
127	(1)  The following conditions are imposed on the authority
128	of a county governing body to levy a business an occupational
129	license tax:
130	(a)  The tax must be based upon reasonable classifications
131	and must be uniform throughout any class.
132	(b)  Unless the county implements s. 205.0535 or adopts a
133	new business occupational license tax ordinance under s.
134	205.0315, a business an occupational license tax levied under
135	this subsection may not exceed the rate provided by this chapter
136	in effect for the year beginning October 1, 1971; however,
137	beginning October 1, 1980, the county governing body may
138	increase business occupational license taxes authorized by this
139	chapter. The amount of the increase above the license tax rate
140	levied on October 1, 1971, for license taxes levied at a flat
141	rate may be up to 100 percent for business occupational license
142	taxes that are $100 or less; 50 percent for business
143	occupational license taxes that are between $101 and $300; and
144	25 percent for business occupational license taxes that are more
145	than $300. Beginning October 1, 1982, the increase may not
146	exceed 25 percent for license taxes levied at graduated or per
147	unit rates. Authority to increase business occupational license
148	taxes does not apply to licenses or certificates granted to any
149	utility franchised by the county for which a franchise fee is
150	paid.
151	(c)  A certificate license is not valid for more than 1
152	year, and all certificates licenses expire on September 30 of
153	each year, except as otherwise provided by law.
154	(2)  Any certificate business license may be transferred to
155	a new owner, when there is a bona fide sale of the business,
156	upon payment of a transfer fee of up to 10 percent of the annual
157	business license tax, but not less than $3 nor more than $25,
158	and presentation of the original certificate license and
159	evidence of the sale.
160	(3)  Upon written request and presentation of the original
161	certificate license, any certificate license may be transferred
162	from one location to another location in the same county upon
163	payment of a transfer fee of up to 10 percent of the annual
164	business license tax, but not less than $3 nor more than $25.
165	(4)  The revenues derived from the business occupational
166	license tax, exclusive of the costs of collection and any credit
167	given for municipal business license taxes, shall be apportioned
168	between the unincorporated area of the county and the
169	incorporated municipalities located therein by a ratio derived
170	by dividing their respective populations by the population of
171	the county. This subsection does not apply to counties that have
172	established a new rate structure under s. 205.0535.
173	(5)  The revenues so apportioned shall be sent to the
174	governing authority of each municipality, according to its
175	ratio, and to the governing authority of the county, according
176	to the ratio of the unincorporated area, within 15 days
177	following the month of receipt. This subsection does not apply
178	to counties that have established a new rate structure under s.
179	205.0535.
180	(6)(a)  Each county, as defined in s. 125.011(1), or any
181	county adjacent thereto may levy and collect, by an ordinance
182	enacted by the governing body of the county, an additional
183	business occupational license tax up to 50 percent of the
184	appropriate business license tax imposed under subsection (1).
185	(b)  Subsections (4) and (5) do not apply to any revenues
186	derived from the additional tax imposed under this subsection.
187	Proceeds from the additional business license tax must be placed
188	in a separate interest-earning account, and the governing body
189	of the county shall distribute this revenue, plus accrued
190	interest, each fiscal year to an organization or agency
191	designated by the governing body of the county to oversee and
192	implement a comprehensive economic development strategy through
193	advertising, promotional activities, and other sales and
194	marketing techniques.
195	(c)  An ordinance that levies an additional business
196	occupational license tax under this subsection may not be
197	adopted after January 1, 1995.
198	(7)  Notwithstanding any other provisions of this chapter,
199	the revenue received from a county business occupational license
200	tax may be used for overseeing and implementing a comprehensive
201	economic development strategy through advertising, promotional
202	activities, and other sales and marketing techniques.
203	Section 7.  Section 205.042, Florida Statutes, is amended
204	to read:
205	205.042  Levy; municipalities.--The governing body of an
206	incorporated municipality may levy, by appropriate resolution or
207	ordinance, a business an occupational license tax for the
208	privilege of engaging in or managing any business, profession,
209	or occupation within its jurisdiction. However, the governing
210	body must first give at least 14 days' public notice between the
211	first and last reading of the resolution or ordinance by
212	publishing the notice in a newspaper of general circulation
213	within its jurisdiction as defined by law. The notice must
214	contain the proposed classifications and rates applicable to the
215	business occupational license tax. The business occupational
216	license tax may be levied on:
217	(1)  Any person who maintains a permanent business location
218	or branch office within the municipality, for the privilege of
219	engaging in or managing any business within its jurisdiction.
220	(2)  Any person who maintains a permanent business location
221	or branch office within the municipality, for the privilege of
222	engaging in or managing any profession or occupation within its
223	jurisdiction.
224	(3)  Any person who does not qualify under subsection (1)
225	or subsection (2) and who transacts any business or engages in
226	any occupation or profession in interstate commerce, if the
227	business license tax is not prohibited by s. 8, Art. I of the
228	United States Constitution.
229	Section 8.  Section 205.043, Florida Statutes, is amended
230	to read:
231	205.043  Conditions for levy; municipalities.--
232	(1)  The following conditions are imposed on the authority
233	of a municipal governing body to levy a business an occupational
234	license tax:
235	(a)  The tax must be based upon reasonable classifications
236	and must be uniform throughout any class.
237	(b)  Unless the municipality implements s. 205.0535 or
238	adopts a new business occupational license tax ordinance under
239	s. 205.0315, a business an occupational license tax levied under
240	this subsection may not exceed the rate in effect in the
241	municipality for the year beginning October 1, 1971; however,
242	beginning October 1, 1980, the municipal governing body may
243	increase business occupational license taxes authorized by this
244	chapter. The amount of the increase above the license tax rate
245	levied on October 1, 1971, for license taxes levied at a flat
246	rate may be up to 100 percent for business occupational license
247	taxes that are $100 or less; 50 percent for business
248	occupational license taxes that are between $101 and $300; and
249	25 percent for business occupational license taxes that are more
250	than $300. Beginning October 1, 1982, an increase may not exceed
251	25 percent for license taxes levied at graduated or per unit
252	rates. Authority to increase business occupational license taxes
253	does not apply to certificates or licenses granted to any
254	utility franchised by the municipality for which a franchise fee
255	is paid.
256	(c)  A certificate license is not valid for more than 1
257	year and all certificates licenses expire on September 30 of
258	each year, except as otherwise provided by law.
259	(2)  Any business certificate license may be transferred to
260	a new owner, when there is a bona fide sale of the business,
261	upon payment of a transfer fee of up to 10 percent of the annual
262	license tax, but not less than $3 nor more than $25, and
263	presentation of the original certificate license and evidence of
264	the sale.
265	(3)  Upon written request and presentation of the original
266	certificate license, any certificate license may be transferred
267	from one location to another location in the same municipality
268	upon payment of a transfer fee of up to 10 percent of the annual
269	license tax, but not less than $3 nor more than $25.
270	(4)  If the governing body of the county in which the
271	municipality is located has levied a business an occupational
272	license tax or subsequently levies such a tax, the collector of
273	the county tax may issue the certificate license and collect the
274	tax thereon.
275	Section 9.  Section 205.045, Florida Statutes, is amended
276	to read:
277	205.045  Transfer of administrative duties.--The governing
278	body of a municipality that levies a business an occupational
279	license tax may request that the county in which the
280	municipality is located issue the municipal certificate license
281	and collect the tax thereon. The governing body of a county that
282	levies a business an occupational license tax may request that
283	municipalities within the county issue the county certificate
284	license and collect the tax thereon. Before any local government
285	may issue certificates occupational licenses on behalf of
286	another local government, appropriate agreements must be entered
287	into by the affected local governments.
288	Section 10.  Section 205.053, Florida Statutes, is amended
289	to read:
290	205.053  Business tax certificates Occupational licenses;
291	dates due and delinquent; penalties.--
292	(1)  All business tax certificates licenses shall be sold
293	by the appropriate tax collector beginning August 1 of each
294	year, are due and payable on or before September 30 of each
295	year, and expire on September 30 of the succeeding year. If
296	September 30 falls on a weekend or holiday, the tax is due and
297	payable on or before the first working day following September
298	30. Provisions for partial certificates licenses may be made in
299	the resolution or ordinance authorizing such certificates
300	licenses. Certificates Licenses that are not renewed when due
301	and payable are delinquent and subject to a delinquency penalty
302	of 10 percent for the month of October, plus an additional 5
303	percent penalty for each subsequent month of delinquency until
304	paid. However, the total delinquency penalty may not exceed 25
305	percent of the business occupational license tax for the
306	delinquent establishment.
307	(2)  Any person who engages in or manages any business,
308	occupation, or profession without first obtaining a local
309	certificate occupational license, if required, is subject to a
310	penalty of 25 percent of the tax license due, in addition to any
311	other penalty provided by law or ordinance.
312	(3)  Any person who engages in any business, occupation, or
313	profession covered by this chapter, who does not pay the
314	required business occupational license tax within 150 days after
315	the initial notice of tax due, and who does not obtain the
316	required certificate occupational license is subject to civil
317	actions and penalties, including court costs, reasonable
318	attorneys' fees, additional administrative costs incurred as a
319	result of collection efforts, and a penalty of up to $250.
320	Section 11.  Section 205.0532, Florida Statutes, is amended
321	to read:
322	205.0532  Revocation or refusal to renew; doing business
323	with Cuba.--Any local governing authority issuing a business tax
324	certificate an occupational license to any individual, business,
325	or entity under this chapter may revoke or refuse to renew such
326	certificate license if the individual, business, or entity, or
327	parent company of such individual, business, or entity, is doing
328	business with Cuba.
329	Section 12.  Section 205.0535, Florida Statutes, is amended
330	to read:
331	205.0535  Reclassification and rate structure revisions.--
332	(1)  By October 1, 1995, any municipality or county may, by
333	ordinance, reclassify businesses, professions, and occupations
334	and may establish new rate structures, if the conditions
335	specified in subsections (2) and (3) are met. A person who is
336	engaged in the business of providing local exchange telephone
337	service or a pay telephone service in a municipality or in the
338	unincorporated area of a county and who pays the business
339	occupational license tax under the category designated for
340	telephone companies or a pay telephone service provider
341	certified pursuant to s. 364.3375 is deemed to have but one
342	place of business or business location in each municipality or
343	unincorporated area of a county. Pay telephone service providers
344	may not be assessed a business an occupational license tax on a
345	per-instrument basis.
346	(2)  Before adopting a reclassification and revision
347	ordinance, the municipality or county must establish an equity
348	study commission and appoint its members. Each member of the
349	study commission must be a representative of the business
350	community within the local government's jurisdiction. Each
351	equity study commission shall recommend to the appropriate local
352	government a classification system and rate structure for
353	business local occupational license taxes.
354	(3)(a)  After the reclassification and rate structure
355	revisions have been transmitted to and considered by the
356	appropriate local governing body, it may adopt by majority vote
357	a new business occupational license tax ordinance. Except that a
358	minimum license tax of up to $25 is permitted, the
359	reclassification may shall not increase the occupational license
360	tax by more than the following: for certificates licenses
361	costing $150 or less, 200 percent; for certificates licenses
362	costing more than $150 but not more than $500, 100 percent; for
363	certificates licenses costing more than $500 but not more than
364	$2,500, 75 percent; for certificates licenses costing more than
365	$2,500 but not more than $10,000, 50 percent; and for
366	certificates licenses costing more than $10,000, 10 percent;
367	however, in no case may the tax on any certificate license be
368	increased more than $5,000.
369	(b)  The total annual revenue generated by the new rate
370	structure for the fiscal year following the fiscal year during
371	which the rate structure is adopted may not exceed:
372	1.  For municipalities, the sum of the revenue base and 10
373	percent of that revenue base. The revenue base is the sum of the
374	business occupational license tax revenue generated by
375	certificates licenses issued for the most recently completed
376	local fiscal year or the amount of revenue that would have been
377	generated from the authorized increases under s. 205.043(1)(b),
378	whichever is greater, plus any revenue received from the county
379	under s. 205.033(4).
380	2.  For counties, the sum of the revenue base, 10 percent
381	of that revenue base, and the amount of revenue distributed by
382	the county to the municipalities under s. 205.033(4) during the
383	most recently completed local fiscal year. The revenue base is
384	the business occupational license tax revenue generated by
385	certificates licenses issued for the most recently completed
386	local fiscal year or the amount of revenue that would have been
387	generated from the authorized increases under s. 205.033(1)(b),
388	whichever is greater, but may not include any revenues
389	distributed to municipalities under s. 205.033(4).
390	(c)  In addition to the revenue increases authorized by
391	paragraph (b), revenue increases attributed to the increases in
392	the number of certificates licenses issued are authorized.
393	(4)  After the conditions specified in subsections (2) and
394	(3) are met, municipalities and counties may, every other year
395	thereafter, increase by ordinance the rates of business local
396	occupational license taxes by up to 5 percent. The increase,
397	however, may not be enacted by less than a majority plus one
398	vote of the governing body.
399	(5)  A certificate may not No license shall be issued
400	unless the federal employer identification number or social
401	security number is obtained from the person to be taxed
402	licensed.
403	Section 13.  Section 205.0536, Florida Statutes, is amended
404	to read:
405	205.0536  Distribution of county revenues.--A county that
406	establishes a new rate structure under s. 205.0535 shall retain
407	all business occupational license tax revenues collected from
408	businesses, professions, or occupations whose places of business
409	are located within the unincorporated portions of the county.
410	Any business occupational license tax revenues collected by a
411	county that establishes a new rate structure under s. 205.0535
412	from businesses, professions, or occupations whose places of
413	business are located within a municipality, exclusive of the
414	costs of collection, must be apportioned between the
415	unincorporated area of the county and the incorporated
416	municipalities located therein by a ratio derived by dividing
417	their respective populations by the population of the county. As
418	used in this section, the term "population" means the latest
419	official state estimate of population certified under s.
420	186.901. The revenues so apportioned shall be sent to the
421	governing authority of each municipality, according to its
422	ratio, and to the governing authority of the county, according
423	to the ratio of the unincorporated area, within 15 days after
424	the month of receipt.
425	Section 14.  Section 205.0537, Florida Statutes, is amended
426	to read:
427	205.0537  Vending and amusement machines.--The business
428	premises where a coin-operated or token-operated vending machine
429	that dispenses products, merchandise, or services or where an
430	amusement or game machine is operated must assure that any
431	required municipal or county business tax certificate
432	occupational license for the machine is secured. The term
433	"vending machine" does not include coin-operated telephone sets
434	owned by persons who are in the business of providing local
435	exchange telephone service and who pay the business tax
436	occupational license under the category designated for telephone
437	companies in the municipality or county or a pay telephone
438	service provider certified pursuant to s. 364.3375. The business
439	license tax for vending and amusement machines must be assessed
440	based on the highest number of machines located on the business
441	premises on any single day during the previous certification
442	licensing year or, in the case of new businesses, be based on an
443	estimate for the current year. Replacement of one vending
444	machine with another machine during a certification licensing
445	year does not affect the tax assessment for that year, unless
446	the replacement machine belongs to a business an occupational
447	license tax classification that requires a higher tax rate. For
448	the first year in which a municipality or county assesses a
449	business an occupational license tax on vending machines, each
450	business owning machines located in the municipality or county
451	must notify the municipality or county, upon request, of the
452	location of such machines. Each business owning machines must
453	provide notice of the provisions of this section to each
454	affected business premises where the machines are located. The
455	business premises must secure the certificate license if it is
456	not otherwise secured.
457	Section 15.  Section 205.054, Florida Statutes, is amended
458	to read:
459	205.054  Business Occupational license tax; partial
460	exemption for engaging in business or occupation in enterprise
461	zone.--
462	(1)  Notwithstanding the provisions of s. 205.033(1)(a) or
463	s. 205.043(1)(a), the governing body of a county or municipality
464	may authorize by appropriate resolution or ordinance, adopted
465	pursuant to the procedure established in s. 205.032 or s.
466	205.042, the exemption of 50 percent of the business
467	occupational license tax levied for the privilege of engaging in
468	or managing any business, profession, or occupation in the
469	respective jurisdiction of the county or municipality when such
470	privilege is exercised at a permanent business location or
471	branch office located in an enterprise zone.
472	(2)  Such exemption applies to each classification for
473	which a business tax certificate an occupational license is
474	required in the jurisdiction. Classifications shall be the same
475	in an enterprise zone as elsewhere in the jurisdiction. Each
476	county or municipal business tax certificate occupational
477	license issued with the exemption authorized in this section
478	shall be in the same general form as the other county or
479	municipal business tax certificates occupational licenses and
480	shall expire at the same time as those other certificates
481	licenses expire as fixed by law. Any certificate license issued
482	with the exemption authorized in this section is
483	nontransferable. The exemption authorized in this section does
484	not apply to any penalty authorized in s. 205.053.
485	(3)  Each tax collecting authority of a county or
486	municipality which provides the exemption authorized in this
487	section shall issue to each person who may be entitled to the
488	exemption a certificate license pursuant to the provisions
489	contained in this section. Before a certificate license with
490	such exemption is issued to an applicant, the tax collecting
491	authority must, in each case, be provided proof that the
492	applicant is entitled to such exemption. Such proof shall be
493	made by means of a statement filed under oath with the tax
494	collecting authority, which statement indicates that the
495	permanent business location or branch office of the applicant is
496	located in an enterprise zone of a jurisdiction which has
497	authorized the exemption permitted in this section.
498	(4)  Any certificate license obtained with the exemption
499	authorized in this subsection by the commission of fraud upon
500	the issuing authority is shall be deemed null and void. Any
501	person who has fraudulently obtained such exemption and
502	thereafter engages, under color of the certificate license, in
503	any business, profession, or occupation requiring the
504	certificate license is subject to prosecution for engaging in a
505	business, profession, or occupation without having the required
506	certificate license under the laws of the state.
507	(5)  If In the event an area nominated as an enterprise
508	zone pursuant to s. 290.0055 has not yet been designated
509	pursuant to s. 290.0065, the governing body of a county or
510	municipality may enact the appropriate ordinance or resolution
511	authorizing the exemption permitted in this section; however,
512	such ordinance or resolution will not be effective until such
513	area is designated pursuant to s. 290.0065.
514	(6)  This section expires on the date specified in s.
515	290.016 for the expiration of the Florida Enterprise Zone Act;
516	and a certificate may not no license shall be issued with the
517	exemption authorized in this section for any period beginning on
518	or after that date.
519	Section 16.  Section 205.063, Florida Statutes, is amended
520	to read:
521	205.063  Exemptions; motor vehicles.--Vehicles used by any
522	person certified licensed under this chapter for the sale and
523	delivery of tangible personal property at either wholesale or
524	retail from his or her place of business on which a business tax
525	license is paid may shall not be construed to be separate places
526	of business, and a business tax no license may not be levied on
527	such vehicles or the operators thereof as salespersons or
528	otherwise by a county or incorporated municipality, any other
529	law to the contrary notwithstanding.
530	Section 17.  Section 205.064, Florida Statutes, is amended
531	to read:
532	205.064  Farm, aquacultural, grove, horticultural,
533	floricultural, tropical piscicultural, and tropical fish farm
534	products; certain exemptions.--
535	(1)  A No local business tax certificate is not
536	occupational license shall be required of any natural person for
537	the privilege of engaging in the selling of farm, aquacultural,
538	grove, horticultural, floricultural, tropical piscicultural, or
539	tropical fish farm products, or products manufactured therefrom,
540	except intoxicating liquors, wine, or beer, when such products
541	were grown or produced by such natural person in the state.
542	(2)  A wholesale farmers' produce market may shall have the
543	right to pay a tax of not more than $200 for a certificate
544	license that will entitle the market's stall tenants to engage
545	in the selling of agricultural and horticultural products
546	therein, in lieu of such tenants being required to obtain
547	individual local certificates occupational licenses to so
548	engage.
549	Section 18.  Section 205.065, Florida Statutes, is amended
550	to read:
551	205.065  Exemption; nonresident persons regulated by the
552	Department of Business and Professional Regulation.--If any
553	person engaging in or managing a business, profession, or
554	occupation regulated by the Department of Business and
555	Professional Regulation has paid a business an occupational
556	license tax for the current year to the county or municipality
557	in the state where the person's permanent business location or
558	branch office is maintained, no other local governing authority
559	may levy a business an occupational license tax, or any
560	registration or regulatory fee equivalent to the business
561	occupational license tax, on the person for performing work or
562	services on a temporary or transitory basis in another
563	municipality or county. In no event shall any Work or services
564	performed in a place other than the county or municipality where
565	the permanent business location or branch office is maintained
566	may not be construed as creating a separate business location or
567	branch office of that person for the purposes of this chapter.
568	Any properly licensed contractor asserting an exemption under
569	this section who is unlawfully required by the local governing
570	authority to pay a business an occupational license tax, or any
571	registration or regulatory fee equivalent to a business the
572	occupational license tax, has shall have standing to challenge
573	the propriety of the local government's actions, and the
574	prevailing party in such a challenge is entitled to recover a
575	reasonable attorney's fee.
576	Section 19.  Section 205.162, Florida Statutes, is amended
577	to read:
578	205.162  Exemption allowed certain disabled persons, the
579	aged, and widows with minor dependents.--
580	(1)  All disabled persons physically incapable of manual
581	labor, widows with minor dependents, and persons 65 years of age
582	or older, with not more than one employee or helper, and who use
583	their own capital only, not in excess of $1,000, may shall be
584	allowed to engage in any business or occupation in counties in
585	which they live without being required to pay for a business tax
586	certificate license. The exemption provided by this section
587	shall be allowed only upon the certificate of the county
588	physician, or other reputable physician, that the applicant
589	claiming the exemption is disabled, the nature and extent of the
590	disability being specified therein, and in case the exemption is
591	claimed by a widow with minor dependents, or a person over 65
592	years of age, proof of the right to the exemption shall be made.
593	Any person entitled to the exemption provided by this section
594	shall, upon application and furnishing of the necessary proof as
595	aforesaid, be issued a certificate license which shall have
596	plainly stamped or written across the face thereof the fact that
597	it is issued under this section, and the reason for the
598	exemption shall be written thereon.
599	(2)  Neither In no event under this nor or any other law
600	exempts shall any person, veteran or otherwise, be allowed any
601	exemption whatsoever from the payment of any amount required by
602	law for the issuance of a license to sell intoxicating liquors
603	or malt and vinous beverages.
604	Section 20.  Section 205.171, Florida Statutes, is amended
605	to read:
606	205.171  Exemptions allowed disabled veterans of any war or
607	their unremarried spouses.--
608	(1)  Any bona fide, permanent resident elector of the state
609	who served as an officer or enlisted person during any of the
610	periods specified in s. 1.01(14) in the Armed Forces of the
611	United States, National Guard, or United States Coast Guard or
612	Coast Guard Reserve, or any temporary member thereof, who has
613	actually been, or may hereafter be, reassigned by the air force,
614	army, navy, coast guard, or marines to active duty during any
615	war, declared or undeclared, armed conflicts, crises, etc., who
616	was honorably discharged from the service of the United States,
617	and who at the time of his or her application for a business tax
618	certificate is license as hereinafter mentioned shall be
619	disabled from performing manual labor shall, upon sufficient
620	identification, proof of being a permanent resident elector in
621	the state, and production of an honorable discharge from the
622	service of the United States:
623	(a)  Be granted a certificate license to engage in any
624	business or occupation in the state which may be carried on
625	mainly through the personal efforts of the certificateholder
626	licensee as a means of livelihood and for which the state
627	license or, county, or municipal certificate license does not
628	exceed the sum of $50 for each without payment of any business
629	license tax otherwise provided for by law; or
630	(b)  Be entitled to an exemption to the extent of $50 on
631	any certificate license to engage in any business or occupation
632	in the state which may be carried on mainly through the personal
633	efforts of the certificateholder licensee as a means of
634	livelihood when the state license or, county, or municipal
635	certificate license for such business or occupation is shall be
636	more than $50. The exemption heretofore referred to shall extend
637	to and include the right of the certificateholder licensee to
638	operate an automobile-for-hire of not exceeding five-passenger
639	capacity, including the driver, when it shall be made to appear
640	that such automobile is bona fide owned or contracted to be
641	purchased by the certificateholder licensee and is being
642	operated by him or her as a means of livelihood and that the
643	proper business license tax for the operation of such motor
644	vehicle for private use has been applied for and attached to the
645	said motor vehicle and the proper fees therefor paid by the
646	certificateholder licensee.
647	(2)  When any such person applies shall apply for a
648	certificate license to conduct any business or occupation for
649	which either the county or municipal business license tax
650	exceeds as fixed by law shall exceed the sum of $50, the
651	remainder of such license tax in excess of $50 shall be paid in
652	cash.
653	(3)  Each and every tax collecting authority of this state
654	and of each county thereof and each municipality therein shall
655	issue to such persons as may be entitled hereunder a certificate
656	license pursuant to the foregoing provision and subject to the
657	conditions thereof. Such certificate license when issued shall
658	be marked across the face thereof "Veterans Exempt
659	License"--"Not Transferable." Before issuing the certificate
660	same, proof shall be duly made in each case that the applicant
661	is entitled under the conditions of this law to receive the
662	exemption herein provided for. The proof may be made by
663	establishing to the satisfaction of such tax collecting
664	authority by means of certificate of honorable discharge or
665	certified copy thereof that the applicant is a veteran within
666	the purview of this section and by exhibiting:
667	(a)  A certificate of government-rated disability to an
668	extent of 10 percent or more;
669	(b)  The affidavit or testimony of a reputable physician
670	who personally knows the applicant and who makes oath that the
671	applicant is disabled from performing manual labor as a means of
672	livelihood;
673	(c)  The certificate of the veteran's service officer of
674	the county in which applicant lives, duly executed under the
675	hand and seal of the chief officer and secretary thereof,
676	attesting the fact that the applicant is disabled and entitled
677	to receive a certificate license within the meaning and intent
678	of this section;
679	(d)  A pension certificate issued to him or her by the
680	United States by reason of such disability; or
681	(e)  Such other reasonable proof as may be required by the
682	tax collecting authority to establish the fact that such
683	applicant is so disabled.
684
685	All certificates licenses issued under this section shall be in
686	the same general form as other state, county, and municipal
687	licenses and shall expire at the same time as such other
688	licenses are fixed by law to expire.
689	(4)  Certificates All licenses obtained under the
690	provisions of this section by the commission of fraud upon any
691	issuing authority are shall be deemed null and void. Any person
692	who has fraudulently obtained a certificate any such license, or
693	who has fraudulently received any transfer of a certificate
694	license issued to another, and has thereafter engaged in any
695	business or occupation requiring a certificate license under
696	color thereof is shall be subject to prosecution as for engaging
697	in a business or occupation without having the required
698	certificate license under the laws of the state. Such
699	certificate may license shall not be issued in any county other
700	than the county where the wherein said veteran is a bona fide
701	resident citizen elector, unless such veteran produces applying
702	therefor shall produce to the tax collecting authority in such
703	county a certificate of the tax collector of his or her home
704	county to the effect that no exemption from certification
705	license has been granted to such veteran in his or her home
706	county under the authority of this section.
707	(5)  Neither In no event, under this nor or any other law
708	exempts, shall any person, veteran or otherwise, be allowed any
709	exemption whatsoever from the payment of any amount required by
710	law for the issuance of a license to sell intoxicating liquors
711	or malt and vinous beverages.
712	(6)  The unremarried spouse of a the deceased disabled
713	veteran of any war in which the United States Armed Forces
714	participated is will be entitled to the same exemptions as the
715	disabled veteran.
716	Section 21.  Section 205.191, Florida Statutes, is amended
717	to read:
718	205.191  Religious tenets; exemption.--Nothing in This
719	chapter does not shall be construed to require a business tax
720	certificate license for practicing the religious tenets of any
721	church.
722	Section 22.  Section 205.192, Florida Statutes, is amended
723	to read:
724	205.192  Charitable, etc., organizations; occasional sales,
725	fundraising; exemption.--A business tax certificate is not No
726	occupational license shall be required of any charitable,
727	religious, fraternal, youth, civic, service, or other similar
728	such organization that when the organization makes occasional
729	sales or engages in fundraising projects that when the projects
730	are performed exclusively by the members, thereof and when the
731	proceeds derived from the activities are used exclusively in the
732	charitable, religious, fraternal, youth, civic, and service
733	activities of the organization.
734	Section 23.  Section 205.193, Florida Statutes, is amended
735	to read:
736	205.193  Mobile home setup operations; local business tax
737	certificate license prohibited; exception.--A No county,
738	municipality, or other unit of local government may not require
739	a duly licensed mobile home dealer or a duly licensed mobile
740	home manufacturer, or an employee of a such dealer or
741	manufacturer, who performs setup operations as defined in s.
742	320.822 to be a certificateholder licensed to engage in such
743	operations. However, such dealer or manufacturer must shall be
744	required to obtain a local certificate occupational license for
745	his or her permanent business location or branch office, which
746	certificate license shall not require for its issuance any
747	conditions other than those required by chapter 320.
748	Section 24.  Section 205.194, Florida Statutes, is amended
749	to read:
750	205.194  Prohibition of local business tax certificate
751	occupational licensure without exhibition of state license or
752	registration.--
753	(1)  Any person applying for or renewing a local business
754	tax certificate occupational license for the licensing period
755	beginning October 1, 1985, to practice any profession regulated
756	by the Department of Business and Professional Regulation, or
757	any board or commission thereof, must exhibit an active state
758	certificate, registration, or license, or proof of copy of the
759	same, before such local certificate occupational license may be
760	issued. Thereafter, only persons applying for the first time for
761	a certificate local occupational license must exhibit such
762	certification, registration, or license.
763	(2)  The Department of Business and Professional Regulation
764	shall, by August 1 of each year, supply to the local official
765	who issues local certificates occupational licenses a current
766	list of professions it regulates and information regarding those
767	persons for whom certificates local occupational licenses should
768	not be renewed due to the suspension, revocation, or
769	inactivation of such person's state license, certificate, or
770	registration. The official who issues local certificates
771	occupational licenses shall not renew such license unless such
772	person can exhibit an active state certificate, registration, or
773	license.
774	(3)  This section shall not apply to s. 489.113, s.
775	489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s.
776	489.521, or s. 489.537.
777	Section 25.  Section 205.196, Florida Statutes, is amended
778	to read:
779	205.196  Pharmacies and pharmacists.--A No state, county,
780	or municipal licensing agency may not shall issue a business tax
781	certificate an occupational license to operate a pharmacy unless
782	the applicant produces shall first exhibit a current permit
783	issued by the Board of Pharmacy; however, no such certificate is
784	occupational license shall be required in order to practice the
785	profession of pharmacy.
786	Section 26.  Section 205.1965, Florida Statutes, is amended
787	to read:
788	205.1965  Assisted living facilities.--A county or
789	municipality may not issue a business tax certificate an
790	occupational license for the operation of an assisted living
791	facility pursuant to part III of chapter 400 without first
792	ascertaining that the applicant has been licensed by the Agency
793	for Health Care Administration to operate such facility at the
794	specified location or locations. The Agency for Health Care
795	Administration shall furnish to local agencies responsible for
796	issuing certificates occupational licenses sufficient
797	instructions for making the above required determinations.
798	Section 27.  Section 205.1967, Florida Statutes, is amended
799	to read:
800	205.1967  Prerequisite for issuance of pest control
801	business tax certificate occupational license.--A municipality
802	or county may not issue a business tax certificate an
803	occupational license to any pest control business regulated
804	coming under chapter 482, unless a current license has been
805	procured from the Department of Agriculture and Consumer
806	Services for each of its business locations in that municipality
807	or county. Upon presentation of the requisite licenses from the
808	department and the required fee, a business tax certificate an
809	occupational license shall be issued by the municipality or
810	county in which application is made.
811	Section 28.  Section 205.1969, Florida Statutes, is amended
812	to read:
813	205.1969  Health studios; consumer protection.--A No county
814	or municipality may not shall issue or renew a business tax
815	certificate an occupational license for the operation of a
816	health studio pursuant to ss. 501.012-501.019 or ballroom dance
817	studio pursuant to s. 501.143, unless such business exhibits a
818	current license, registration, or letter of exemption from the
819	Department of Agriculture and Consumer Services.
820	Section 29.  Section 205.1971, Florida Statutes, is amended
821	to read:
822	205.1971  Sellers of travel; consumer protection.--A No
823	county or municipality may not shall issue or renew a business
824	tax certificate an occupational license to engage in business as
825	a seller of travel pursuant to part XI of chapter 559 unless
826	such business exhibits a current registration or letter of
827	exemption from the Department of Agriculture and Consumer
828	Services.
829	Section 30.  Section 205.1973, Florida Statutes, is amended
830	to read:
831	205.1973  Telemarketing businesses; consumer protection.--A
832	county or municipality may not issue or renew a business tax
833	certificate an occupational license for the operation of a
834	telemarketing business under ss. 501.604 and 501.608, unless
835	such business exhibits a current license or registration from
836	the Department of Agriculture and Consumer Services or a current
837	affidavit of exemption.
838	Section 31.  This act shall take effect July 1, 2006.

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