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 |
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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 |
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28 | Be It Enacted by the Legislature of the State of Florida: |
29 |
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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. |