HB 1269

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

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