HB 1269

CS

CHAMBER ACTION

1	The Local Government Council 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	"receipt" 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)  "Receipt" means the document that is issued by the
69	local governing authority which bears the words "Local Business
70	Tax Receipt" 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 receipt 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 receipt 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 receipts granted to any
173	utility franchised by the county for which a franchise fee is
174	paid.
175	(c)  A receipt license is not valid for more than 1 year,
176	and all receipts licenses expire on September 30 of each year,
177	except as otherwise provided by law.
178	(2)  Any receipt business license may be transferred to a
179	new owner, when there is a bona fide sale of the business, upon
180	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 receipt license and evidence of
183	the sale.
184	(3)  Upon written request and presentation of the original
185	receipt license, any receipt license may be transferred from one
186	location to another location in the same county upon payment of
187	a transfer fee of up to 10 percent of the annual business
188	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 receipts or licenses granted to any utility
278	franchised by the municipality for which a franchise fee is
279	paid.
280	(c)  A receipts license is not valid for more than 1 year
281	and all receipts licenses expire on September 30 of each year,
282	except as otherwise provided by law.
283	(2)  Any business receipt license may be transferred to a
284	new owner, when there is a bona fide sale of the business, upon
285	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 receipt license and evidence of the
288	sale.
289	(3)  Upon written request and presentation of the original
290	receipt license, any receipt license may be transferred from one
291	location to another location in the same municipality upon
292	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 receipt license and collect the tax
298	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 receipt license and
305	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 receipt
308	license and collect the tax thereon. Before any local government
309	may issue receipts occupational licenses on behalf of another
310	local government, appropriate agreements must be entered into by
311	the affected local governments.
312	Section 10.  Section 205.053, Florida Statutes, is amended
313	to read:
314	205.053  Business tax receipts Occupational licenses; dates
315	due and delinquent; penalties.--
316	(1)  All business tax receipts licenses shall be sold by
317	the appropriate tax collector beginning August 1 of each year,
318	are due and payable on or before September 30 of each year, and
319	expire on September 30 of the succeeding year. If September 30
320	falls on a weekend or holiday, the tax is due and payable on or
321	before the first working day following September 30. Provisions
322	for partial receipts licenses may be made in the resolution or
323	ordinance authorizing such receipts licenses. Receipts Licenses
324	that are not renewed when due and payable are delinquent and
325	subject to a delinquency penalty of 10 percent for the month of
326	October, plus an additional 5 percent penalty for each
327	subsequent month of delinquency until paid. However, the total
328	delinquency penalty may not exceed 25 percent of the business
329	occupational license tax for the delinquent establishment.
330	(2)  Any person who engages in or manages any business,
331	occupation, or profession without first obtaining a local
332	business tax receipt occupational license, if required, is
333	subject to a penalty of 25 percent of the tax license due, in
334	addition to any other penalty provided by law or ordinance.
335	(3)  Any person who engages in any business, occupation, or
336	profession covered by this chapter, who does not pay the
337	required business occupational license tax within 150 days after
338	the initial notice of tax due, and who does not obtain the
339	required receipt occupational license is subject to civil
340	actions and penalties, including court costs, reasonable
341	attorneys' fees, additional administrative costs incurred as a
342	result of collection efforts, and a penalty of up to $250.
343	Section 11.  Section 205.0532, Florida Statutes, is amended
344	to read:
345	205.0532  Revocation or refusal to renew; doing business
346	with Cuba.--Any local governing authority issuing a business tax
347	receipt an occupational license to any individual, business, or
348	entity under this chapter may revoke or refuse to renew such
349	receipt license if the individual, business, or entity, or
350	parent company of such individual, business, or entity, is doing
351	business with Cuba.
352	Section 12.  Section 205.0535, Florida Statutes, is amended
353	to read:
354	205.0535  Reclassification and rate structure revisions.--
355	(1)  By October 1, 1995, any municipality or county may, by
356	ordinance, reclassify businesses, professions, and occupations
357	and may establish new rate structures, if the conditions
358	specified in subsections (2) and (3) are met. A person who is
359	engaged in the business of providing local exchange telephone
360	service or a pay telephone service in a municipality or in the
361	unincorporated area of a county and who pays the business
362	occupational license tax under the category designated for
363	telephone companies or a pay telephone service provider
364	certified pursuant to s. 364.3375 is deemed to have but one
365	place of business or business location in each municipality or
366	unincorporated area of a county. Pay telephone service providers
367	may not be assessed a business an occupational license tax on a
368	per-instrument basis.
369	(2)  Before adopting a reclassification and revision
370	ordinance, the municipality or county must establish an equity
371	study commission and appoint its members. Each member of the
372	study commission must be a representative of the business
373	community within the local government's jurisdiction. Each
374	equity study commission shall recommend to the appropriate local
375	government a classification system and rate structure for
376	business local occupational license taxes.
377	(3)(a)  After the reclassification and rate structure
378	revisions have been transmitted to and considered by the
379	appropriate local governing body, it may adopt by majority vote
380	a new business occupational license tax ordinance. Except that a
381	minimum license tax of up to $25 is permitted, the
382	reclassification may shall not increase the occupational license
383	tax by more than the following: for receipts licenses costing
384	$150 or less, 200 percent; for receipts licenses costing more
385	than $150 but not more than $500, 100 percent; for receipts
386	licenses costing more than $500 but not more than $2,500, 75
387	percent; for receipts licenses costing more than $2,500 but not
388	more than $10,000, 50 percent; and for receipts licenses costing
389	more than $10,000, 10 percent; however, in no case may the tax
390	on any receipt license be increased more than $5,000.
391	(b)  The total annual revenue generated by the new rate
392	structure for the fiscal year following the fiscal year during
393	which the rate structure is adopted may not exceed:
394	1.  For municipalities, the sum of the revenue base and 10
395	percent of that revenue base. The revenue base is the sum of the
396	business occupational license tax revenue generated by receipts
397	licenses issued for the most recently completed local fiscal
398	year or the amount of revenue that would have been generated
399	from the authorized increases under s. 205.043(1)(b), whichever
400	is greater, plus any revenue received from the county under s.
401	205.033(4).
402	2.  For counties, the sum of the revenue base, 10 percent
403	of that revenue base, and the amount of revenue distributed by
404	the county to the municipalities under s. 205.033(4) during the
405	most recently completed local fiscal year. The revenue base is
406	the business occupational license tax revenue generated by
407	receipts licenses issued for the most recently completed local
408	fiscal year or the amount of revenue that would have been
409	generated from the authorized increases under s. 205.033(1)(b),
410	whichever is greater, but may not include any revenues
411	distributed to municipalities under s. 205.033(4).
412	(c)  In addition to the revenue increases authorized by
413	paragraph (b), revenue increases attributed to the increases in
414	the number of receipts licenses issued are authorized.
415	(4)  After the conditions specified in subsections (2) and
416	(3) are met, municipalities and counties may, every other year
417	thereafter, increase by ordinance the rates of business local
418	occupational license taxes by up to 5 percent. The increase,
419	however, may not be enacted by less than a majority plus one
420	vote of the governing body.
421	(5)  A receipt may not No license shall be issued unless
422	the federal employer identification number or social security
423	number is obtained from the person to be taxed licensed.
424	Section 13.  Section 205.0536, Florida Statutes, is amended
425	to read:
426	205.0536  Distribution of county revenues.--A county that
427	establishes a new rate structure under s. 205.0535 shall retain
428	all business occupational license tax revenues collected from
429	businesses, professions, or occupations whose places of business
430	are located within the unincorporated portions of the county.
431	Any business occupational license tax revenues collected by a
432	county that establishes a new rate structure under s. 205.0535
433	from businesses, professions, or occupations whose places of
434	business are located within a municipality, exclusive of the
435	costs of collection, must be apportioned between the
436	unincorporated area of the county and the incorporated
437	municipalities located therein by a ratio derived by dividing
438	their respective populations by the population of the county. As
439	used in this section, the term "population" means the latest
440	official state estimate of population certified under s.
441	186.901. The revenues so apportioned shall be sent to the
442	governing authority of each municipality, according to its
443	ratio, and to the governing authority of the county, according
444	to the ratio of the unincorporated area, within 15 days after
445	the month of receipt.
446	Section 14.  Section 205.0537, Florida Statutes, is amended
447	to read:
448	205.0537  Vending and amusement machines.--The business
449	premises where a coin-operated or token-operated vending machine
450	that dispenses products, merchandise, or services or where an
451	amusement or game machine is operated must assure that any
452	required municipal or county business tax receipt occupational
453	license for the machine is secured. The term "vending machine"
454	does not include coin-operated telephone sets owned by persons
455	who are in the business of providing local exchange telephone
456	service and who pay the business tax occupational license under
457	the category designated for telephone companies in the
458	municipality or county or a pay telephone service provider
459	certified pursuant to s. 364.3375. The business license tax for
460	vending and amusement machines must be assessed based on the
461	highest number of machines located on the business premises on
462	any single day during the previous receipted licensing year or,
463	in the case of new businesses, be based on an estimate for the
464	current year. Replacement of one vending machine with another
465	machine during a receipted licensing year does not affect the
466	tax assessment for that year, unless the replacement machine
467	belongs to a business an occupational license tax classification
468	that requires a higher tax rate. For the first year in which a
469	municipality or county assesses a business an occupational
470	license tax on vending machines, each business owning machines
471	located in the municipality or county must notify the
472	municipality or county, upon request, of the location of such
473	machines. Each business owning machines must provide notice of
474	the provisions of this section to each affected business
475	premises where the machines are located. The business premises
476	must secure the receipt license if it is not otherwise secured.
477	Section 15.  Section 205.054, Florida Statutes, is amended
478	to read:
479	205.054  Business Occupational license tax; partial
480	exemption for engaging in business or occupation in enterprise
481	zone.--
482	(1)  Notwithstanding the provisions of s. 205.033(1)(a) or
483	s. 205.043(1)(a), the governing body of a county or municipality
484	may authorize by appropriate resolution or ordinance, adopted
485	pursuant to the procedure established in s. 205.032 or s.
486	205.042, the exemption of 50 percent of the business
487	occupational license tax levied for the privilege of engaging in
488	or managing any business, profession, or occupation in the
489	respective jurisdiction of the county or municipality when such
490	privilege is exercised at a permanent business location or
491	branch office located in an enterprise zone.
492	(2)  Such exemption applies to each classification for
493	which a business tax receipt an occupational license is required
494	in the jurisdiction. Classifications shall be the same in an
495	enterprise zone as elsewhere in the jurisdiction. Each county or
496	municipal business tax receipt occupational license issued with
497	the exemption authorized in this section shall be in the same
498	general form as the other county or municipal business tax
499	receipts occupational licenses and shall expire at the same time
500	as those other receipts licenses expire as fixed by law. Any
501	receipt license issued with the exemption authorized in this
502	section is nontransferable. The exemption authorized in this
503	section does not apply to any penalty authorized in s. 205.053.
504	(3)  Each tax collecting authority of a county or
505	municipality which provides the exemption authorized in this
506	section shall issue to each person who may be entitled to the
507	exemption a receipt license pursuant to the provisions contained
508	in this section. Before a receipt license with such exemption is
509	issued to an applicant, the tax collecting authority must, in
510	each case, be provided proof that the applicant is entitled to
511	such exemption. Such proof shall be made by means of a statement
512	filed under oath with the tax collecting authority, which
513	statement indicates that the permanent business location or
514	branch office of the applicant is located in an enterprise zone
515	of a jurisdiction which has authorized the exemption permitted
516	in this section.
517	(4)  Any receipt license obtained with the exemption
518	authorized in this subsection by the commission of fraud upon
519	the issuing authority is shall be deemed null and void. Any
520	person who has fraudulently obtained such exemption and
521	thereafter engages, under color of the receipt license, in any
522	business, profession, or occupation requiring the business tax
523	receipt license is subject to prosecution for engaging in a
524	business, profession, or occupation without having the required
525	receipt license under the laws of the state.
526	(5)  If In the event an area nominated as an enterprise
527	zone pursuant to s. 290.0055 has not yet been designated
528	pursuant to s. 290.0065, the governing body of a county or
529	municipality may enact the appropriate ordinance or resolution
530	authorizing the exemption permitted in this section; however,
531	such ordinance or resolution will not be effective until such
532	area is designated pursuant to s. 290.0065.
533	(6)  This section expires on the date specified in s.
534	290.016 for the expiration of the Florida Enterprise Zone Act;
535	and a receipt may not no license shall be issued with the
536	exemption authorized in this section for any period beginning on
537	or after that date.
538	Section 16.  Section 205.063, Florida Statutes, is amended
539	to read:
540	205.063  Exemptions; motor vehicles.--Vehicles used by any
541	person receipted licensed under this chapter for the sale and
542	delivery of tangible personal property at either wholesale or
543	retail from his or her place of business on which a business tax
544	license is paid may shall not be construed to be separate places
545	of business, and a business tax no license may not be levied on
546	such vehicles or the operators thereof as salespersons or
547	otherwise by a county or incorporated municipality, any other
548	law to the contrary notwithstanding.
549	Section 17.  Section 205.064, Florida Statutes, is amended
550	to read:
551	205.064  Farm, aquacultural, grove, horticultural,
552	floricultural, tropical piscicultural, and tropical fish farm
553	products; certain exemptions.--
554	(1)  A No local business tax receipt is not occupational
555	license shall be required of any natural person for the
556	privilege of engaging in the selling of farm, aquacultural,
557	grove, horticultural, floricultural, tropical piscicultural, or
558	tropical fish farm products, or products manufactured therefrom,
559	except intoxicating liquors, wine, or beer, when such products
560	were grown or produced by such natural person in the state.
561	(2)  A wholesale farmers' produce market may shall have the
562	right to pay a tax of not more than $200 for a receipt license
563	that will entitle the market's stall tenants to engage in the
564	selling of agricultural and horticultural products therein, in
565	lieu of such tenants being required to obtain individual local
566	business tax receipts occupational licenses to so engage.
567	Section 18.  Section 205.065, Florida Statutes, is amended
568	to read:
569	205.065  Exemption; nonresident persons regulated by the
570	Department of Business and Professional Regulation.--If any
571	person engaging in or managing a business, profession, or
572	occupation regulated by the Department of Business and
573	Professional Regulation has paid a business an occupational
574	license tax for the current year to the county or municipality
575	in the state where the person's permanent business location or
576	branch office is maintained, no other local governing authority
577	may levy a business an occupational license tax, or any
578	registration or regulatory fee equivalent to the business
579	occupational license tax, on the person for performing work or
580	services on a temporary or transitory basis in another
581	municipality or county. In no event shall any Work or services
582	performed in a place other than the county or municipality where
583	the permanent business location or branch office is maintained
584	may not be construed as creating a separate business location or
585	branch office of that person for the purposes of this chapter.
586	Any properly licensed contractor asserting an exemption under
587	this section who is unlawfully required by the local governing
588	authority to pay a business an occupational license tax, or any
589	registration or regulatory fee equivalent to a business the
590	occupational license tax, has shall have standing to challenge
591	the propriety of the local government's actions, and the
592	prevailing party in such a challenge is entitled to recover a
593	reasonable attorney's fee.
594	Section 19.  Section 205.162, Florida Statutes, is amended
595	to read:
596	205.162  Exemption allowed certain disabled persons, the
597	aged, and widows with minor dependents.--
598	(1)  All disabled persons physically incapable of manual
599	labor, widows with minor dependents, and persons 65 years of age
600	or older, with not more than one employee or helper, and who use
601	their own capital only, not in excess of $1,000, may shall be
602	allowed to engage in any business or occupation in counties in
603	which they live without being required to pay for a business tax
604	license. The exemption provided by this section shall be allowed
605	only upon the certificate of the county physician, or other
606	reputable physician, that the applicant claiming the exemption
607	is disabled, the nature and extent of the disability being
608	specified therein, and in case the exemption is claimed by a
609	widow with minor dependents, or a person over 65 years of age,
610	proof of the right to the exemption shall be made. Any person
611	entitled to the exemption provided by this section shall, upon
612	application and furnishing of the necessary proof as aforesaid,
613	be issued a receipt license which shall have plainly stamped or
614	written across the face thereof the fact that it is issued under
615	this section, and the reason for the exemption shall be written
616	thereon.
617	(2)  Neither In no event under this nor or any other law
618	exempts shall any person, veteran or otherwise, be allowed any
619	exemption whatsoever from the payment of any amount required by
620	law for the issuance of a license to sell intoxicating liquors
621	or malt and vinous beverages.
622	Section 20.  Section 205.171, Florida Statutes, is amended
623	to read:
624	205.171  Exemptions allowed disabled veterans of any war or
625	their unremarried spouses.--
626	(1)  Any bona fide, permanent resident elector of the state
627	who served as an officer or enlisted person during any of the
628	periods specified in s. 1.01(14) in the Armed Forces of the
629	United States, National Guard, or United States Coast Guard or
630	Coast Guard Reserve, or any temporary member thereof, who has
631	actually been, or may hereafter be, reassigned by the air force,
632	army, navy, coast guard, or marines to active duty during any
633	war, declared or undeclared, armed conflicts, crises, etc., who
634	was honorably discharged from the service of the United States,
635	and who at the time of his or her application for a business tax
636	receipt is license as hereinafter mentioned shall be disabled
637	from performing manual labor shall, upon sufficient
638	identification, proof of being a permanent resident elector in
639	the state, and production of an honorable discharge from the
640	service of the United States:
641	(a)  Be granted a receipt license to engage in any business
642	or occupation in the state which may be carried on mainly
643	through the personal efforts of the receiptholder licensee as a
644	means of livelihood and for which the state license or, county,
645	or municipal receipt license does not exceed the sum of $50 for
646	each without payment of any business license tax otherwise
647	provided for by law; or
648	(b)  Be entitled to an exemption to the extent of $50 on
649	any receipt license to engage in any business or occupation in
650	the state which may be carried on mainly through the personal
651	efforts of the receiptholder licensee as a means of livelihood
652	when the state license or, county, or municipal receipt license
653	for such business or occupation is shall be more than $50. The
654	exemption heretofore referred to shall extend to and include the
655	right of the receiptholder licensee to operate an automobile-
656	for-hire of not exceeding five-passenger capacity, including the
657	driver, when it shall be made to appear that such automobile is
658	bona fide owned or contracted to be purchased by the
659	receiptholder licensee and is being operated by him or her as a
660	means of livelihood and that the proper business license tax for
661	the operation of such motor vehicle for private use has been
662	applied for and attached to the said motor vehicle and the
663	proper fees therefor paid by the receiptholder licensee.
664	(2)  When any such person applies shall apply for a receipt
665	license to conduct any business or occupation for which either
666	the county or municipal business license tax exceeds as fixed by
667	law shall exceed the sum of $50, the remainder of such license
668	tax in excess of $50 shall be paid in cash.
669	(3)  Each and every tax collecting authority of this state
670	and of each county thereof and each municipality therein shall
671	issue to such persons as may be entitled hereunder a receipt
672	license pursuant to the foregoing provision and subject to the
673	conditions thereof. Such receipt license when issued shall be
674	marked across the face thereof "Veterans Exempt Receipt
675	License"--"Not Transferable." Before issuing the receipt same,
676	proof shall be duly made in each case that the applicant is
677	entitled under the conditions of this law to receive the
678	exemption herein provided for. The proof may be made by
679	establishing to the satisfaction of such tax collecting
680	authority by means of certificate of honorable discharge or
681	certified copy thereof that the applicant is a veteran within
682	the purview of this section and by exhibiting:
683	(a)  A certificate of government-rated disability to an
684	extent of 10 percent or more;
685	(b)  The affidavit or testimony of a reputable physician
686	who personally knows the applicant and who makes oath that the
687	applicant is disabled from performing manual labor as a means of
688	livelihood;
689	(c)  The certificate of the veteran's service officer of
690	the county in which applicant lives, duly executed under the
691	hand and seal of the chief officer and secretary thereof,
692	attesting the fact that the applicant is disabled and entitled
693	to receive a receipt license within the meaning and intent of
694	this section;
695	(d)  A pension certificate issued to him or her by the
696	United States by reason of such disability; or
697	(e)  Such other reasonable proof as may be required by the
698	tax collecting authority to establish the fact that such
699	applicant is so disabled.
700
701	All receipts licenses issued under this section shall be in the
702	same general form as other state, county, and municipal licenses
703	and shall expire at the same time as such other licenses are
704	fixed by law to expire.
705	(4)  Receipts All licenses obtained under the provisions of
706	this section by the commission of fraud upon any issuing
707	authority are shall be deemed null and void. Any person who has
708	fraudulently obtained a receipt any such license, or who has
709	fraudulently received any transfer of a receipt license issued
710	to another, and has thereafter engaged in any business or
711	occupation requiring a receipt license under color thereof is
712	shall be subject to prosecution as for engaging in a business or
713	occupation without having the required receipt license under the
714	laws of the state. Such receipt may license shall not be issued
715	in any county other than the county where the wherein said
716	veteran is a bona fide resident citizen elector, unless such
717	veteran produces applying therefor shall produce to the tax
718	collecting authority in such county a certificate of the tax
719	collector of his or her home county to the effect that no
720	exemption from taxation license has been granted to such veteran
721	in his or her home county under the authority of this section.
722	(5)  Neither In no event, under this nor or any other law
723	exempts, shall any person, veteran or otherwise, be allowed any
724	exemption whatsoever from the payment of any amount required by
725	law for the issuance of a license to sell intoxicating liquors
726	or malt and vinous beverages.
727	(6)  The unremarried spouse of a the deceased disabled
728	veteran of any war in which the United States Armed Forces
729	participated is will be entitled to the same exemptions as the
730	disabled veteran.
731	Section 21.  Section 205.191, Florida Statutes, is amended
732	to read:
733	205.191  Religious tenets; exemption.--Nothing in This
734	chapter does not shall be construed to require a business tax
735	receipt license for practicing the religious tenets of any
736	church.
737	Section 22.  Section 205.192, Florida Statutes, is amended
738	to read:
739	205.192  Charitable, etc., organizations; occasional sales,
740	fundraising; exemption.--A business tax receipt is not No
741	occupational license shall be required of any charitable,
742	religious, fraternal, youth, civic, service, or other similar
743	such organization that when the organization makes occasional
744	sales or engages in fundraising projects that when the projects
745	are performed exclusively by the members, thereof and when the
746	proceeds derived from the activities are used exclusively in the
747	charitable, religious, fraternal, youth, civic, and service
748	activities of the organization.
749	Section 23.  Section 205.193, Florida Statutes, is amended
750	to read:
751	205.193  Mobile home setup operations; local business tax
752	receipt license prohibited; exception.--A No county,
753	municipality, or other unit of local government may not require
754	a duly licensed mobile home dealer or a duly licensed mobile
755	home manufacturer, or an employee of a such dealer or
756	manufacturer, who performs setup operations as defined in s.
757	320.822 to be a business tax receiptholder licensed to engage in
758	such operations. However, such dealer or manufacturer must shall
759	be required to obtain a local receipt occupational license for
760	his or her permanent business location or branch office, which
761	receipt license shall not require for its issuance any
762	conditions other than those required by chapter 320.
763	Section 24.  Section 205.194, Florida Statutes, is amended
764	to read:
765	205.194  Prohibition of local business tax receipt
766	occupational licensure without exhibition of state license or
767	registration.--
768	(1)  Any person applying for or renewing a local business
769	tax receipt occupational license for the licensing period
770	beginning October 1, 1985, to practice any profession regulated
771	by the Department of Business and Professional Regulation, or
772	any board or commission thereof, must exhibit an active state
773	certificate, registration, or license, or proof of copy of the
774	same, before such local receipt occupational license may be
775	issued. Thereafter, only persons applying for the first time for
776	a receipt local occupational license must exhibit such
777	certification, registration, or license.
778	(2)  The Department of Business and Professional Regulation
779	shall, by August 1 of each year, supply to the local official
780	who issues local business tax receipts occupational licenses a
781	current list of professions it regulates and information
782	regarding those persons for whom receipts local occupational
783	licenses should not be renewed due to the suspension,
784	revocation, or inactivation of such person's state license,
785	certificate, or registration. The official who issues local
786	business tax receipts occupational licenses shall not renew such
787	license unless such person can exhibit an active state
788	certificate, registration, or license.
789	(3)  This section shall not apply to s. 489.113, s.
790	489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s.
791	489.521, or s. 489.537.
792	Section 25.  Section 205.196, Florida Statutes, is amended
793	to read:
794	205.196  Pharmacies and pharmacists.--A No state, county,
795	or municipal licensing agency may not shall issue a business tax
796	receipt an occupational license to operate a pharmacy unless the
797	applicant produces shall first exhibit a current permit issued
798	by the Board of Pharmacy; however, no such receipt is
799	occupational license shall be required in order to practice the
800	profession of pharmacy.
801	Section 26.  Section 205.1965, Florida Statutes, is amended
802	to read:
803	205.1965  Assisted living facilities.--A county or
804	municipality may not issue a business tax receipt an
805	occupational license for the operation of an assisted living
806	facility pursuant to part III of chapter 400 without first
807	ascertaining that the applicant has been licensed by the Agency
808	for Health Care Administration to operate such facility at the
809	specified location or locations. The Agency for Health Care
810	Administration shall furnish to local agencies responsible for
811	issuing business tax receipts occupational licenses sufficient
812	instructions for making the above required determinations.
813	Section 27.  Section 205.1967, Florida Statutes, is amended
814	to read:
815	205.1967  Prerequisite for issuance of pest control
816	business tax receipt occupational license.--A municipality or
817	county may not issue a business tax receipt an occupational
818	license to any pest control business regulated coming under
819	chapter 482, unless a current license has been procured from the
820	Department of Agriculture and Consumer Services for each of its
821	business locations in that municipality or county. Upon
822	presentation of the requisite licenses from the department and
823	the required fee, a business tax receipt an occupational license
824	shall be issued by the municipality or county in which
825	application is made.
826	Section 28.  Section 205.1969, Florida Statutes, is amended
827	to read:
828	205.1969  Health studios; consumer protection.--A No county
829	or municipality may not shall issue or renew a business tax
830	receipt an occupational license for the operation of a health
831	studio pursuant to ss. 501.012-501.019 or ballroom dance studio
832	pursuant to s. 501.143, unless such business exhibits a current
833	license, registration, or letter of exemption from the
834	Department of Agriculture and Consumer Services.
835	Section 29.  Section 205.1971, Florida Statutes, is amended
836	to read:
837	205.1971  Sellers of travel; consumer protection.--A No
838	county or municipality may not shall issue or renew a business
839	tax receipt an occupational license to engage in business as a
840	seller of travel pursuant to part XI of chapter 559 unless such
841	business exhibits a current registration or letter of exemption
842	from the Department of Agriculture and Consumer Services.
843	Section 30.  Section 205.1973, Florida Statutes, is amended
844	to read:
845	205.1973  Telemarketing businesses; consumer protection.--A
846	county or municipality may not issue or renew a business tax
847	receipt an occupational license for the operation of a
848	telemarketing business under ss. 501.604 and 501.608, unless
849	such business exhibits a current license or registration from
850	the Department of Agriculture and Consumer Services or a current
851	affidavit of exemption.
852	Section 31.  This act shall take effect January 1, 2007.

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