HB 1269

CS

CHAMBER ACTION

1	The Finance & Tax Committee recommends the following:
2
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 ch. 205, F.S., consisting of ss. 205.013-
8	205.1973, F.S.; changing the term "local occupational
9	license tax" to "local business tax"; defining the term
10	"certificate" as it relates to business taxes; amending
11	provisions to conform; providing an effective date.
12
13	WHEREAS, local governments impose an occupational license
14	tax for the privilege of engaging in a business or profession,
15	and
16	WHEREAS, what a particular charge is named by government is
17	not dispositive of its correct characterization, and
18	WHEREAS, local governments have a bona fide interest in
19	protecting their residents from consumer fraud, and
20	WHEREAS, some unscrupulous persons present a local
21	occupational license to consumers as proof of competency to
22	perform various repairs and services, and
23	WHEREAS, local consumers are victimized by these
24	representations, and
25	WHEREAS, changing the name of the item issued by local
26	governments from occupational license tax to local business tax
27	may eliminate some fraudulent misrepresentations, and
28	WHEREAS, the Legislature seeks to change the name of the
29	"Local Occupational License Tax Act" to the "Local Business Tax
30	Act" and make related changes, NOW, THEREFORE,
31
32	Be It Enacted by the Legislature of the State of Florida:
33
34	Section 1.  Section 205.013, Florida Statutes, is amended
35	to read:
36	205.013  Short title.--This chapter shall be known and may
37	be cited as the "Local Business Occupational License Tax Act."
38	Section 2.  Section 205.022, Florida Statutes, is amended
39	to read:
40	205.022  Definitions.--When used in this chapter, the
41	following terms and phrases shall have the meanings ascribed to
42	them in this section, except when the context clearly indicates
43	a different meaning:
44	(1)(6)  "Business," "profession," and "occupation" do not
45	include the customary religious, charitable, or educational
46	activities of nonprofit religious, nonprofit charitable, and
47	nonprofit educational institutions in this state, which
48	institutions are more particularly defined and limited as
49	follows:
50	(a)  "Religious institutions" means churches and
51	ecclesiastical or denominational organizations or established
52	physical places for worship in this state at which nonprofit
53	religious services and activities are regularly conducted and
54	carried on, and also means church cemeteries.
55	(b)  "Educational institutions" means state tax-supported
56	or parochial, church and nonprofit private schools, colleges, or
57	universities conducting regular classes and courses of study
58	required for accreditation by or membership in the Southern
59	Association of Colleges and Schools, the Department of
60	Education, or the Florida Council of Independent Schools.
61	Nonprofit libraries, art galleries, and museums open to the
62	public are defined as educational institutions and eligible for
63	exemption.
64	(c)  "Charitable institutions" means only nonprofit
65	corporations operating physical facilities in this state at
66	which are provided charitable services, a reasonable percentage
67	of which are without cost to those unable to pay.
68	(2)  "Certificate" means the document that is issued by the
69	local governing authority which bears the words "Local Business
70	Tax Certificate" and evidences that the person in whose name the
71	document is issued has complied with the provisions of this
72	chapter relating to the business tax.
73	(3)(5)  "Classification" means the method by which a
74	business or group of businesses is identified by size or type,
75	or both.
76	(4)(7)  "Enterprise zone" means an area designated as an
77	enterprise zone pursuant to s. 290.0065. This subsection expires
78	on the date specified in s. 290.016 for the expiration of the
79	Florida Enterprise Zone Act.
80	(5)(1)  "Local business tax occupational license" means the
81	fees charged and the method by which a local governing authority
82	grants the privilege of engaging in or managing any business,
83	profession, or occupation within its jurisdiction. It does not
84	mean any fees or licenses paid to any board, commission, or
85	officer for permits, registration, examination, or inspection.
86	Unless otherwise provided by law, these are deemed to be
87	regulatory and in addition to, but not in lieu of, any local
88	business tax occupational license imposed under the provisions
89	of this chapter.
90	(6)(2)  "Local governing authority" means the governing
91	body of any county or incorporated municipality of this state.
92	(7)(3)  "Person" means any individual, firm, partnership,
93	joint adventure, syndicate, or other group or combination acting
94	as a unit, association, corporation, estate, trust, business
95	trust, trustee, executor, administrator, receiver, or other
96	fiduciary, and includes the plural as well as the singular.
97	(8)(4)  "Taxpayer" means any person liable for taxes
98	imposed under the provisions of this chapter; any agent required
99	to file and pay any taxes imposed hereunder; and the heirs,
100	successors, assignees, and transferees of any such person or
101	agent.
102	Section 3.  Section 205.023, Florida Statutes, is amended
103	to read:
104	205.023  Requirement to report status of fictitious name
105	registration.--As a prerequisite to receiving a local business
106	tax certificate occupational license under this chapter or
107	transferring a business license under s. 205.033(2) or s.
108	205.043(2), the applicant or new owner must present to the
109	county or municipality that has jurisdiction to issue or
110	transfer the certificate license either:
111	(1)  A copy of the applicant's or new owner's current
112	fictitious name registration, issued by the Division of
113	Corporations of the Department of State; or
114	(2)  A written statement, signed by the applicant or new
115	owner, which sets forth the reason that the applicant or new
116	owner need not comply with the Fictitious Name Act.
117	Section 4.  Section 205.0315, Florida Statutes, is amended
118	to read:
119	205.0315  Ordinance adoption after October 1,
120	1995.--Beginning October 1, 1995, a county or municipality that
121	has not adopted a business an occupational license tax ordinance
122	or resolution may adopt a business an occupational license tax
123	ordinance. The business occupational license tax rate structure
124	and classifications in the adopted ordinance must be reasonable
125	and based upon the rate structure and classifications prescribed
126	in ordinances adopted by adjacent local governments that have
127	implemented s. 205.0535. If no adjacent local government has
128	implemented s. 205.0535, or if the governing body of the county
129	or municipality finds that the rate structures or
130	classifications of adjacent local governments are unreasonable,
131	the rate structure or classifications prescribed in its
132	ordinance may be based upon those prescribed in ordinances
133	adopted by local governments that have implemented s. 205.0535
134	in counties or municipalities that have a comparable population.
135	Section 5.  Section 205.032, Florida Statutes, is amended
136	to read:
137	205.032  Levy; counties.--The governing body of a county
138	may levy, by appropriate resolution or ordinance, a business an
139	occupational license tax for the privilege of engaging in or
140	managing any business, profession, or occupation within its
141	jurisdiction. However, the governing body must first give at
142	least 14 days' public notice between the first and last reading
143	of the resolution or ordinance by publishing a notice in a
144	newspaper of general circulation within its jurisdiction as
145	defined by law. The public notice must contain the proposed
146	classifications and rates applicable to the business
147	occupational license tax.
148	Section 6.  Section 205.033, Florida Statutes, is amended
149	to read:
150	205.033  Conditions for levy; counties.--
151	(1)  The following conditions are imposed on the authority
152	of a county governing body to levy a business an occupational
153	license tax:
154	(a)  The tax must be based upon reasonable classifications
155	and must be uniform throughout any class.
156	(b)  Unless the county implements s. 205.0535 or adopts a
157	new business occupational license tax ordinance under s.
158	205.0315, a business an occupational license tax levied under
159	this subsection may not exceed the rate provided by this chapter
160	in effect for the year beginning October 1, 1971; however,
161	beginning October 1, 1980, the county governing body may
162	increase business occupational license taxes authorized by this
163	chapter. The amount of the increase above the license tax rate
164	levied on October 1, 1971, for license taxes levied at a flat
165	rate may be up to 100 percent for business occupational license
166	taxes that are $100 or less; 50 percent for business
167	occupational license taxes that are between $101 and $300; and
168	25 percent for business occupational license taxes that are more
169	than $300. Beginning October 1, 1982, the increase may not
170	exceed 25 percent for license taxes levied at graduated or per
171	unit rates. Authority to increase business occupational license
172	taxes does not apply to licenses or certificates granted to any
173	utility franchised by the county for which a franchise fee is
174	paid.
175	(c)  A certificate license is not valid for more than 1
176	year, and all certificates licenses expire on September 30 of
177	each year, except as otherwise provided by law.
178	(2)  Any certificate business license may be transferred to
179	a new owner, when there is a bona fide sale of the business,
180	upon payment of a transfer fee of up to 10 percent of the annual
181	business license tax, but not less than $3 nor more than $25,
182	and presentation of the original certificate license and
183	evidence of the sale.
184	(3)  Upon written request and presentation of the original
185	certificate license, any certificate license may be transferred
186	from one location to another location in the same county upon
187	payment of a transfer fee of up to 10 percent of the annual
188	business license tax, but not less than $3 nor more than $25.
189	(4)  The revenues derived from the business occupational
190	license tax, exclusive of the costs of collection and any credit
191	given for municipal business license taxes, shall be apportioned
192	between the unincorporated area of the county and the
193	incorporated municipalities located therein by a ratio derived
194	by dividing their respective populations by the population of
195	the county. This subsection does not apply to counties that have
196	established a new rate structure under s. 205.0535.
197	(5)  The revenues so apportioned shall be sent to the
198	governing authority of each municipality, according to its
199	ratio, and to the governing authority of the county, according
200	to the ratio of the unincorporated area, within 15 days
201	following the month of receipt. This subsection does not apply
202	to counties that have established a new rate structure under s.
203	205.0535.
204	(6)(a)  Each county, as defined in s. 125.011(1), or any
205	county adjacent thereto may levy and collect, by an ordinance
206	enacted by the governing body of the county, an additional
207	business occupational license tax up to 50 percent of the
208	appropriate business license tax imposed under subsection (1).
209	(b)  Subsections (4) and (5) do not apply to any revenues
210	derived from the additional tax imposed under this subsection.
211	Proceeds from the additional business license tax must be placed
212	in a separate interest-earning account, and the governing body
213	of the county shall distribute this revenue, plus accrued
214	interest, each fiscal year to an organization or agency
215	designated by the governing body of the county to oversee and
216	implement a comprehensive economic development strategy through
217	advertising, promotional activities, and other sales and
218	marketing techniques.
219	(c)  An ordinance that levies an additional business
220	occupational license tax under this subsection may not be
221	adopted after January 1, 1995.
222	(7)  Notwithstanding any other provisions of this chapter,
223	the revenue received from a county business occupational license
224	tax may be used for overseeing and implementing a comprehensive
225	economic development strategy through advertising, promotional
226	activities, and other sales and marketing techniques.
227	Section 7.  Section 205.042, Florida Statutes, is amended
228	to read:
229	205.042  Levy; municipalities.--The governing body of an
230	incorporated municipality may levy, by appropriate resolution or
231	ordinance, a business an occupational license tax for the
232	privilege of engaging in or managing any business, profession,
233	or occupation within its jurisdiction. However, the governing
234	body must first give at least 14 days' public notice between the
235	first and last reading of the resolution or ordinance by
236	publishing the notice in a newspaper of general circulation
237	within its jurisdiction as defined by law. The notice must
238	contain the proposed classifications and rates applicable to the
239	business occupational license tax. The business occupational
240	license tax may be levied on:
241	(1)  Any person who maintains a permanent business location
242	or branch office within the municipality, for the privilege of
243	engaging in or managing any business within its jurisdiction.
244	(2)  Any person who maintains a permanent business location
245	or branch office within the municipality, for the privilege of
246	engaging in or managing any profession or occupation within its
247	jurisdiction.
248	(3)  Any person who does not qualify under subsection (1)
249	or subsection (2) and who transacts any business or engages in
250	any occupation or profession in interstate commerce, if the
251	business license tax is not prohibited by s. 8, Art. I of the
252	United States Constitution.
253	Section 8.  Section 205.043, Florida Statutes, is amended
254	to read:
255	205.043  Conditions for levy; municipalities.--
256	(1)  The following conditions are imposed on the authority
257	of a municipal governing body to levy a business an occupational
258	license tax:
259	(a)  The tax must be based upon reasonable classifications
260	and must be uniform throughout any class.
261	(b)  Unless the municipality implements s. 205.0535 or
262	adopts a new business occupational license tax ordinance under
263	s. 205.0315, a business an occupational license tax levied under
264	this subsection may not exceed the rate in effect in the
265	municipality for the year beginning October 1, 1971; however,
266	beginning October 1, 1980, the municipal governing body may
267	increase business occupational license taxes authorized by this
268	chapter. The amount of the increase above the license tax rate
269	levied on October 1, 1971, for license taxes levied at a flat
270	rate may be up to 100 percent for business occupational license
271	taxes that are $100 or less; 50 percent for business
272	occupational license taxes that are between $101 and $300; and
273	25 percent for business occupational license taxes that are more
274	than $300. Beginning October 1, 1982, an increase may not exceed
275	25 percent for license taxes levied at graduated or per unit
276	rates. Authority to increase business occupational license taxes
277	does not apply to certificates or licenses granted to any
278	utility franchised by the municipality for which a franchise fee
279	is paid.
280	(c)  A certificate license is not valid for more than 1
281	year and all certificates licenses expire on September 30 of
282	each year, except as otherwise provided by law.
283	(2)  Any business certificate license may be transferred to
284	a new owner, when there is a bona fide sale of the business,
285	upon payment of a transfer fee of up to 10 percent of the annual
286	license tax, but not less than $3 nor more than $25, and
287	presentation of the original certificate license and evidence of
288	the sale.
289	(3)  Upon written request and presentation of the original
290	certificate license, any certificate license may be transferred
291	from one location to another location in the same municipality
292	upon payment of a transfer fee of up to 10 percent of the annual
293	license tax, but not less than $3 nor more than $25.
294	(4)  If the governing body of the county in which the
295	municipality is located has levied a business an occupational
296	license tax or subsequently levies such a tax, the collector of
297	the county tax may issue the certificate license and collect the
298	tax thereon.
299	Section 9.  Section 205.045, Florida Statutes, is amended
300	to read:
301	205.045  Transfer of administrative duties.--The governing
302	body of a municipality that levies a business an occupational
303	license tax may request that the county in which the
304	municipality is located issue the municipal certificate license
305	and collect the tax thereon. The governing body of a county that
306	levies a business an occupational license tax may request that
307	municipalities within the county issue the county certificate
308	license and collect the tax thereon. Before any local government
309	may issue certificates occupational licenses on behalf of
310	another local government, appropriate agreements must be entered
311	into by the affected local governments.
312	Section 10.  Section 205.053, Florida Statutes, is amended
313	to read:
314	205.053  Business tax certificates Occupational licenses;
315	dates due and delinquent; penalties.--
316	(1)  All business tax certificates licenses shall be sold
317	by the appropriate tax collector beginning August 1 of each
318	year, are due and payable on or before September 30 of each
319	year, and expire on September 30 of the succeeding year. If
320	September 30 falls on a weekend or holiday, the tax is due and
321	payable on or before the first working day following September
322	30. Provisions for partial certificates licenses may be made in
323	the resolution or ordinance authorizing such certificates
324	licenses. Certificates Licenses that are not renewed when due
325	and payable are delinquent and subject to a delinquency penalty
326	of 10 percent for the month of October, plus an additional 5
327	percent penalty for each subsequent month of delinquency until
328	paid. However, the total delinquency penalty may not exceed 25
329	percent of the business occupational license tax for the
330	delinquent establishment.
331	(2)  Any person who engages in or manages any business,
332	occupation, or profession without first obtaining a local
333	certificate occupational license, if required, is subject to a
334	penalty of 25 percent of the tax license due, in addition to any
335	other penalty provided by law or ordinance.
336	(3)  Any person who engages in any business, occupation, or
337	profession covered by this chapter, who does not pay the
338	required business occupational license tax within 150 days after
339	the initial notice of tax due, and who does not obtain the
340	required certificate occupational license is subject to civil
341	actions and penalties, including court costs, reasonable
342	attorneys' fees, additional administrative costs incurred as a
343	result of collection efforts, and a penalty of up to $250.
344	Section 11.  Section 205.0532, Florida Statutes, is amended
345	to read:
346	205.0532  Revocation or refusal to renew; doing business
347	with Cuba.--Any local governing authority issuing a business tax
348	certificate an occupational license to any individual, business,
349	or entity under this chapter may revoke or refuse to renew such
350	certificate license if the individual, business, or entity, or
351	parent company of such individual, business, or entity, is doing
352	business with Cuba.
353	Section 12.  Section 205.0535, Florida Statutes, is amended
354	to read:
355	205.0535  Reclassification and rate structure revisions.--
356	(1)  By October 1, 1995, any municipality or county may, by
357	ordinance, reclassify businesses, professions, and occupations
358	and may establish new rate structures, if the conditions
359	specified in subsections (2) and (3) are met. A person who is
360	engaged in the business of providing local exchange telephone
361	service or a pay telephone service in a municipality or in the
362	unincorporated area of a county and who pays the business
363	occupational license tax under the category designated for
364	telephone companies or a pay telephone service provider
365	certified pursuant to s. 364.3375 is deemed to have but one
366	place of business or business location in each municipality or
367	unincorporated area of a county. Pay telephone service providers
368	may not be assessed a business an occupational license tax on a
369	per-instrument basis.
370	(2)  Before adopting a reclassification and revision
371	ordinance, the municipality or county must establish an equity
372	study commission and appoint its members. Each member of the
373	study commission must be a representative of the business
374	community within the local government's jurisdiction. Each
375	equity study commission shall recommend to the appropriate local
376	government a classification system and rate structure for
377	business local occupational license taxes.
378	(3)(a)  After the reclassification and rate structure
379	revisions have been transmitted to and considered by the
380	appropriate local governing body, it may adopt by majority vote
381	a new business occupational license tax ordinance. Except that a
382	minimum license tax of up to $25 is permitted, the
383	reclassification may shall not increase the occupational license
384	tax by more than the following: for certificates licenses
385	costing $150 or less, 200 percent; for certificates licenses
386	costing more than $150 but not more than $500, 100 percent; for
387	certificates licenses costing more than $500 but not more than
388	$2,500, 75 percent; for certificates licenses costing more than
389	$2,500 but not more than $10,000, 50 percent; and for
390	certificates licenses costing more than $10,000, 10 percent;
391	however, in no case may the tax on any certificate license be
392	increased more than $5,000.
393	(b)  The total annual revenue generated by the new rate
394	structure for the fiscal year following the fiscal year during
395	which the rate structure is adopted may not exceed:
396	1.  For municipalities, the sum of the revenue base and 10
397	percent of that revenue base. The revenue base is the sum of the
398	business occupational license tax revenue generated by
399	certificates licenses issued for the most recently completed
400	local fiscal year or the amount of revenue that would have been
401	generated from the authorized increases under s. 205.043(1)(b),
402	whichever is greater, plus any revenue received from the county
403	under s. 205.033(4).
404	2.  For counties, the sum of the revenue base, 10 percent
405	of that revenue base, and the amount of revenue distributed by
406	the county to the municipalities under s. 205.033(4) during the
407	most recently completed local fiscal year. The revenue base is
408	the business occupational license tax revenue generated by
409	certificates licenses issued for the most recently completed
410	local fiscal year or the amount of revenue that would have been
411	generated from the authorized increases under s. 205.033(1)(b),
412	whichever is greater, but may not include any revenues
413	distributed to municipalities under s. 205.033(4).
414	(c)  In addition to the revenue increases authorized by
415	paragraph (b), revenue increases attributed to the increases in
416	the number of certificates licenses issued are authorized.
417	(4)  After the conditions specified in subsections (2) and
418	(3) are met, municipalities and counties may, every other year
419	thereafter, increase by ordinance the rates of business local
420	occupational license taxes by up to 5 percent. The increase,
421	however, may not be enacted by less than a majority plus one
422	vote of the governing body.
423	(5)  A certificate may not No license shall be issued
424	unless the federal employer identification number or social
425	security number is obtained from the person to be taxed
426	licensed.
427	Section 13.  Section 205.0536, Florida Statutes, is amended
428	to read:
429	205.0536  Distribution of county revenues.--A county that
430	establishes a new rate structure under s. 205.0535 shall retain
431	all business occupational license tax revenues collected from
432	businesses, professions, or occupations whose places of business
433	are located within the unincorporated portions of the county.
434	Any business occupational license tax revenues collected by a
435	county that establishes a new rate structure under s. 205.0535
436	from businesses, professions, or occupations whose places of
437	business are located within a municipality, exclusive of the
438	costs of collection, must be apportioned between the
439	unincorporated area of the county and the incorporated
440	municipalities located therein by a ratio derived by dividing
441	their respective populations by the population of the county. As
442	used in this section, the term "population" means the latest
443	official state estimate of population certified under s.
444	186.901. The revenues so apportioned shall be sent to the
445	governing authority of each municipality, according to its
446	ratio, and to the governing authority of the county, according
447	to the ratio of the unincorporated area, within 15 days after
448	the month of receipt.
449	Section 14.  Section 205.0537, Florida Statutes, is amended
450	to read:
451	205.0537  Vending and amusement machines.--The business
452	premises where a coin-operated or token-operated vending machine
453	that dispenses products, merchandise, or services or where an
454	amusement or game machine is operated must assure that any
455	required municipal or county business tax certificate
456	occupational license for the machine is secured. The term
457	"vending machine" does not include coin-operated telephone sets
458	owned by persons who are in the business of providing local
459	exchange telephone service and who pay the business tax
460	occupational license under the category designated for telephone
461	companies in the municipality or county or a pay telephone
462	service provider certified pursuant to s. 364.3375. The business
463	license tax for vending and amusement machines must be assessed
464	based on the highest number of machines located on the business
465	premises on any single day during the previous certification
466	licensing year or, in the case of new businesses, be based on an
467	estimate for the current year. Replacement of one vending
468	machine with another machine during a certification licensing
469	year does not affect the tax assessment for that year, unless
470	the replacement machine belongs to a business an occupational
471	license tax classification that requires a higher tax rate. For
472	the first year in which a municipality or county assesses a
473	business an occupational license tax on vending machines, each
474	business owning machines located in the municipality or county
475	must notify the municipality or county, upon request, of the
476	location of such machines. Each business owning machines must
477	provide notice of the provisions of this section to each
478	affected business premises where the machines are located. The
479	business premises must secure the certificate license if it is
480	not otherwise secured.
481	Section 15.  Section 205.054, Florida Statutes, is amended
482	to read:
483	205.054  Business Occupational license tax; partial
484	exemption for engaging in business or occupation in enterprise
485	zone.--
486	(1)  Notwithstanding the provisions of s. 205.033(1)(a) or
487	s. 205.043(1)(a), the governing body of a county or municipality
488	may authorize by appropriate resolution or ordinance, adopted
489	pursuant to the procedure established in s. 205.032 or s.
490	205.042, the exemption of 50 percent of the business
491	occupational license tax levied for the privilege of engaging in
492	or managing any business, profession, or occupation in the
493	respective jurisdiction of the county or municipality when such
494	privilege is exercised at a permanent business location or
495	branch office located in an enterprise zone.
496	(2)  Such exemption applies to each classification for
497	which a business tax certificate an occupational license is
498	required in the jurisdiction. Classifications shall be the same
499	in an enterprise zone as elsewhere in the jurisdiction. Each
500	county or municipal business tax certificate occupational
501	license issued with the exemption authorized in this section
502	shall be in the same general form as the other county or
503	municipal business tax certificates occupational licenses and
504	shall expire at the same time as those other certificates
505	licenses expire as fixed by law. Any certificate license issued
506	with the exemption authorized in this section is
507	nontransferable. The exemption authorized in this section does
508	not apply to any penalty authorized in s. 205.053.
509	(3)  Each tax collecting authority of a county or
510	municipality which provides the exemption authorized in this
511	section shall issue to each person who may be entitled to the
512	exemption a certificate license pursuant to the provisions
513	contained in this section. Before a certificate license with
514	such exemption is issued to an applicant, the tax collecting
515	authority must, in each case, be provided proof that the
516	applicant is entitled to such exemption. Such proof shall be
517	made by means of a statement filed under oath with the tax
518	collecting authority, which statement indicates that the
519	permanent business location or branch office of the applicant is
520	located in an enterprise zone of a jurisdiction which has
521	authorized the exemption permitted in this section.
522	(4)  Any certificate license obtained with the exemption
523	authorized in this subsection by the commission of fraud upon
524	the issuing authority is shall be deemed null and void. Any
525	person who has fraudulently obtained such exemption and
526	thereafter engages, under color of the certificate license, in
527	any business, profession, or occupation requiring the
528	certificate license is subject to prosecution for engaging in a
529	business, profession, or occupation without having the required
530	certificate license under the laws of the state.
531	(5)  If In the event an area nominated as an enterprise
532	zone pursuant to s. 290.0055 has not yet been designated
533	pursuant to s. 290.0065, the governing body of a county or
534	municipality may enact the appropriate ordinance or resolution
535	authorizing the exemption permitted in this section; however,
536	such ordinance or resolution will not be effective until such
537	area is designated pursuant to s. 290.0065.
538	(6)  This section expires on the date specified in s.
539	290.016 for the expiration of the Florida Enterprise Zone Act;
540	and a certificate may not no license shall be issued with the
541	exemption authorized in this section for any period beginning on
542	or after that date.
543	Section 16.  Section 205.063, Florida Statutes, is amended
544	to read:
545	205.063  Exemptions; motor vehicles.--Vehicles used by any
546	person certified licensed under this chapter for the sale and
547	delivery of tangible personal property at either wholesale or
548	retail from his or her place of business on which a business tax
549	license is paid may shall not be construed to be separate places
550	of business, and a business tax no license may not be levied on
551	such vehicles or the operators thereof as salespersons or
552	otherwise by a county or incorporated municipality, any other
553	law to the contrary notwithstanding.
554	Section 17.  Section 205.064, Florida Statutes, is amended
555	to read:
556	205.064  Farm, aquacultural, grove, horticultural,
557	floricultural, tropical piscicultural, and tropical fish farm
558	products; certain exemptions.--
559	(1)  A No local business tax certificate is not
560	occupational license shall be required of any natural person for
561	the privilege of engaging in the selling of farm, aquacultural,
562	grove, horticultural, floricultural, tropical piscicultural, or
563	tropical fish farm products, or products manufactured therefrom,
564	except intoxicating liquors, wine, or beer, when such products
565	were grown or produced by such natural person in the state.
566	(2)  A wholesale farmers' produce market may shall have the
567	right to pay a tax of not more than $200 for a certificate
568	license that will entitle the market's stall tenants to engage
569	in the selling of agricultural and horticultural products
570	therein, in lieu of such tenants being required to obtain
571	individual local certificates occupational licenses to so
572	engage.
573	Section 18.  Section 205.065, Florida Statutes, is amended
574	to read:
575	205.065  Exemption; nonresident persons regulated by the
576	Department of Business and Professional Regulation.--If any
577	person engaging in or managing a business, profession, or
578	occupation regulated by the Department of Business and
579	Professional Regulation has paid a business an occupational
580	license tax for the current year to the county or municipality
581	in the state where the person's permanent business location or
582	branch office is maintained, no other local governing authority
583	may levy a business an occupational license tax, or any
584	registration or regulatory fee equivalent to the business
585	occupational license tax, on the person for performing work or
586	services on a temporary or transitory basis in another
587	municipality or county. In no event shall any Work or services
588	performed in a place other than the county or municipality where
589	the permanent business location or branch office is maintained
590	may not be construed as creating a separate business location or
591	branch office of that person for the purposes of this chapter.
592	Any properly licensed contractor asserting an exemption under
593	this section who is unlawfully required by the local governing
594	authority to pay a business an occupational license tax, or any
595	registration or regulatory fee equivalent to a business the
596	occupational license tax, has shall have standing to challenge
597	the propriety of the local government's actions, and the
598	prevailing party in such a challenge is entitled to recover a
599	reasonable attorney's fee.
600	Section 19.  Section 205.162, Florida Statutes, is amended
601	to read:
602	205.162  Exemption allowed certain disabled persons, the
603	aged, and widows with minor dependents.--
604	(1)  All disabled persons physically incapable of manual
605	labor, widows with minor dependents, and persons 65 years of age
606	or older, with not more than one employee or helper, and who use
607	their own capital only, not in excess of $1,000, may shall be
608	allowed to engage in any business or occupation in counties in
609	which they live without being required to pay for a business tax
610	certificate license. The exemption provided by this section
611	shall be allowed only upon the certificate of the county
612	physician, or other reputable physician, that the applicant
613	claiming the exemption is disabled, the nature and extent of the
614	disability being specified therein, and in case the exemption is
615	claimed by a widow with minor dependents, or a person over 65
616	years of age, proof of the right to the exemption shall be made.
617	Any person entitled to the exemption provided by this section
618	shall, upon application and furnishing of the necessary proof as
619	aforesaid, be issued a certificate license which shall have
620	plainly stamped or written across the face thereof the fact that
621	it is issued under this section, and the reason for the
622	exemption shall be written thereon.
623	(2)  Neither In no event under this nor or any other law
624	exempts shall any person, veteran or otherwise, be allowed any
625	exemption whatsoever from the payment of any amount required by
626	law for the issuance of a license to sell intoxicating liquors
627	or malt and vinous beverages.
628	Section 20.  Section 205.171, Florida Statutes, is amended
629	to read:
630	205.171  Exemptions allowed disabled veterans of any war or
631	their unremarried spouses.--
632	(1)  Any bona fide, permanent resident elector of the state
633	who served as an officer or enlisted person during any of the
634	periods specified in s. 1.01(14) in the Armed Forces of the
635	United States, National Guard, or United States Coast Guard or
636	Coast Guard Reserve, or any temporary member thereof, who has
637	actually been, or may hereafter be, reassigned by the air force,
638	army, navy, coast guard, or marines to active duty during any
639	war, declared or undeclared, armed conflicts, crises, etc., who
640	was honorably discharged from the service of the United States,
641	and who at the time of his or her application for a business tax
642	certificate is license as hereinafter mentioned shall be
643	disabled from performing manual labor shall, upon sufficient
644	identification, proof of being a permanent resident elector in
645	the state, and production of an honorable discharge from the
646	service of the United States:
647	(a)  Be granted a certificate license to engage in any
648	business or occupation in the state which may be carried on
649	mainly through the personal efforts of the certificateholder
650	licensee as a means of livelihood and for which the state
651	license or, county, or municipal certificate license does not
652	exceed the sum of $50 for each without payment of any business
653	license tax otherwise provided for by law; or
654	(b)  Be entitled to an exemption to the extent of $50 on
655	any certificate license to engage in any business or occupation
656	in the state which may be carried on mainly through the personal
657	efforts of the certificateholder licensee as a means of
658	livelihood when the state license or, county, or municipal
659	certificate license for such business or occupation is shall be
660	more than $50. The exemption heretofore referred to shall extend
661	to and include the right of the certificateholder licensee to
662	operate an automobile-for-hire of not exceeding five-passenger
663	capacity, including the driver, when it shall be made to appear
664	that such automobile is bona fide owned or contracted to be
665	purchased by the certificateholder licensee and is being
666	operated by him or her as a means of livelihood and that the
667	proper business license tax for the operation of such motor
668	vehicle for private use has been applied for and attached to the
669	said motor vehicle and the proper fees therefor paid by the
670	certificateholder licensee.
671	(2)  When any such person applies shall apply for a
672	certificate license to conduct any business or occupation for
673	which either the county or municipal business license tax
674	exceeds as fixed by law shall exceed the sum of $50, the
675	remainder of such license tax in excess of $50 shall be paid in
676	cash.
677	(3)  Each and every tax collecting authority of this state
678	and of each county thereof and each municipality therein shall
679	issue to such persons as may be entitled hereunder a certificate
680	license pursuant to the foregoing provision and subject to the
681	conditions thereof. Such certificate license when issued shall
682	be marked across the face thereof "Veterans Exempt
683	License"--"Not Transferable." Before issuing the certificate
684	same, proof shall be duly made in each case that the applicant
685	is entitled under the conditions of this law to receive the
686	exemption herein provided for. The proof may be made by
687	establishing to the satisfaction of such tax collecting
688	authority by means of certificate of honorable discharge or
689	certified copy thereof that the applicant is a veteran within
690	the purview of this section and by exhibiting:
691	(a)  A certificate of government-rated disability to an
692	extent of 10 percent or more;
693	(b)  The affidavit or testimony of a reputable physician
694	who personally knows the applicant and who makes oath that the
695	applicant is disabled from performing manual labor as a means of
696	livelihood;
697	(c)  The certificate of the veteran's service officer of
698	the county in which applicant lives, duly executed under the
699	hand and seal of the chief officer and secretary thereof,
700	attesting the fact that the applicant is disabled and entitled
701	to receive a certificate license within the meaning and intent
702	of this section;
703	(d)  A pension certificate issued to him or her by the
704	United States by reason of such disability; or
705	(e)  Such other reasonable proof as may be required by the
706	tax collecting authority to establish the fact that such
707	applicant is so disabled.
708
709	All certificates licenses issued under this section shall be in
710	the same general form as other state, county, and municipal
711	licenses and shall expire at the same time as such other
712	licenses are fixed by law to expire.
713	(4)  Certificates All licenses obtained under the
714	provisions of this section by the commission of fraud upon any
715	issuing authority are shall be deemed null and void. Any person
716	who has fraudulently obtained a certificate any such license, or
717	who has fraudulently received any transfer of a certificate
718	license issued to another, and has thereafter engaged in any
719	business or occupation requiring a certificate license under
720	color thereof is shall be subject to prosecution as for engaging
721	in a business or occupation without having the required
722	certificate license under the laws of the state. Such
723	certificate may license shall not be issued in any county other
724	than the county where the wherein said veteran is a bona fide
725	resident citizen elector, unless such veteran produces applying
726	therefor shall produce to the tax collecting authority in such
727	county a certificate of the tax collector of his or her home
728	county to the effect that no exemption from certification
729	license has been granted to such veteran in his or her home
730	county under the authority of this section.
731	(5)  Neither In no event, under this nor or any other law
732	exempts, shall any person, veteran or otherwise, be allowed any
733	exemption whatsoever from the payment of any amount required by
734	law for the issuance of a license to sell intoxicating liquors
735	or malt and vinous beverages.
736	(6)  The unremarried spouse of a the deceased disabled
737	veteran of any war in which the United States Armed Forces
738	participated is will be entitled to the same exemptions as the
739	disabled veteran.
740	Section 21.  Section 205.191, Florida Statutes, is amended
741	to read:
742	205.191  Religious tenets; exemption.--Nothing in This
743	chapter does not shall be construed to require a business tax
744	certificate license for practicing the religious tenets of any
745	church.
746	Section 22.  Section 205.192, Florida Statutes, is amended
747	to read:
748	205.192  Charitable, etc., organizations; occasional sales,
749	fundraising; exemption.--A business tax certificate is not No
750	occupational license shall be required of any charitable,
751	religious, fraternal, youth, civic, service, or other similar
752	such organization that when the organization makes occasional
753	sales or engages in fundraising projects that when the projects
754	are performed exclusively by the members, thereof and when the
755	proceeds derived from the activities are used exclusively in the
756	charitable, religious, fraternal, youth, civic, and service
757	activities of the organization.
758	Section 23.  Section 205.193, Florida Statutes, is amended
759	to read:
760	205.193  Mobile home setup operations; local business tax
761	certificate license prohibited; exception.--A No county,
762	municipality, or other unit of local government may not require
763	a duly licensed mobile home dealer or a duly licensed mobile
764	home manufacturer, or an employee of a such dealer or
765	manufacturer, who performs setup operations as defined in s.
766	320.822 to be a certificateholder licensed to engage in such
767	operations. However, such dealer or manufacturer must shall be
768	required to obtain a local certificate occupational license for
769	his or her permanent business location or branch office, which
770	certificate license shall not require for its issuance any
771	conditions other than those required by chapter 320.
772	Section 24.  Section 205.194, Florida Statutes, is amended
773	to read:
774	205.194  Prohibition of local business tax certificate
775	occupational licensure without exhibition of state license or
776	registration.--
777	(1)  Any person applying for or renewing a local business
778	tax certificate occupational license for the licensing period
779	beginning October 1, 1985, to practice any profession regulated
780	by the Department of Business and Professional Regulation, or
781	any board or commission thereof, must exhibit an active state
782	certificate, registration, or license, or proof of copy of the
783	same, before such local certificate occupational license may be
784	issued. Thereafter, only persons applying for the first time for
785	a certificate local occupational license must exhibit such
786	certification, registration, or license.
787	(2)  The Department of Business and Professional Regulation
788	shall, by August 1 of each year, supply to the local official
789	who issues local certificates occupational licenses a current
790	list of professions it regulates and information regarding those
791	persons for whom certificates local occupational licenses should
792	not be renewed due to the suspension, revocation, or
793	inactivation of such person's state license, certificate, or
794	registration. The official who issues local certificates
795	occupational licenses shall not renew such license unless such
796	person can exhibit an active state certificate, registration, or
797	license.
798	(3)  This section shall not apply to s. 489.113, s.
799	489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s.
800	489.521, or s. 489.537.
801	Section 25.  Section 205.196, Florida Statutes, is amended
802	to read:
803	205.196  Pharmacies and pharmacists.--A No state, county,
804	or municipal licensing agency may not shall issue a business tax
805	certificate an occupational license to operate a pharmacy unless
806	the applicant produces shall first exhibit a current permit
807	issued by the Board of Pharmacy; however, no such certificate is
808	occupational license shall be required in order to practice the
809	profession of pharmacy.
810	Section 26.  Section 205.1965, Florida Statutes, is amended
811	to read:
812	205.1965  Assisted living facilities.--A county or
813	municipality may not issue a business tax certificate an
814	occupational license for the operation of an assisted living
815	facility pursuant to part III of chapter 400 without first
816	ascertaining that the applicant has been licensed by the Agency
817	for Health Care Administration to operate such facility at the
818	specified location or locations. The Agency for Health Care
819	Administration shall furnish to local agencies responsible for
820	issuing certificates occupational licenses sufficient
821	instructions for making the above required determinations.
822	Section 27.  Section 205.1967, Florida Statutes, is amended
823	to read:
824	205.1967  Prerequisite for issuance of pest control
825	business tax certificate occupational license.--A municipality
826	or county may not issue a business tax certificate an
827	occupational license to any pest control business regulated
828	coming under chapter 482, unless a current license has been
829	procured from the Department of Agriculture and Consumer
830	Services for each of its business locations in that municipality
831	or county. Upon presentation of the requisite licenses from the
832	department and the required fee, a business tax certificate an
833	occupational license shall be issued by the municipality or
834	county in which application is made.
835	Section 28.  Section 205.1969, Florida Statutes, is amended
836	to read:
837	205.1969  Health studios; consumer protection.--A No county
838	or municipality may not shall issue or renew a business tax
839	certificate an occupational license for the operation of a
840	health studio pursuant to ss. 501.012-501.019 or ballroom dance
841	studio pursuant to s. 501.143, unless such business exhibits a
842	current license, registration, or letter of exemption from the
843	Department of Agriculture and Consumer Services.
844	Section 29.  Section 205.1971, Florida Statutes, is amended
845	to read:
846	205.1971  Sellers of travel; consumer protection.--A No
847	county or municipality may not shall issue or renew a business
848	tax certificate an occupational license to engage in business as
849	a seller of travel pursuant to part XI of chapter 559 unless
850	such business exhibits a current registration or letter of
851	exemption from the Department of Agriculture and Consumer
852	Services.
853	Section 30.  Section 205.1973, Florida Statutes, is amended
854	to read:
855	205.1973  Telemarketing businesses; consumer protection.--A
856	county or municipality may not issue or renew a business tax
857	certificate an occupational license for the operation of a
858	telemarketing business under ss. 501.604 and 501.608, unless
859	such business exhibits a current license or registration from
860	the Department of Agriculture and Consumer Services or a current
861	affidavit of exemption.
862	Section 31.  This act shall take effect January 1, 2007.

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