| 1 | Representative(s) Robaina offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | On page 1, between lines 26 and 27, |
| 5 | insert: |
| 6 | Section 2. Subsections (1) and (4) of section 205.0535, |
| 7 | Florida Statutes, are amended to read: |
| 8 | 205.0535 Reclassification and rate structure revisions.-- |
| 9 | (1) By October 1, 2008 1995, any municipality that has |
| 10 | adopted by ordinance a local business tax after October 1, 1995, |
| 11 | or county may, by ordinance, reclassify businesses, professions, |
| 12 | and occupations and may establish new rate structures, if the |
| 13 | conditions specified in subsections (2) and (3) are met. A |
| 14 | person who is engaged in the business of providing local |
| 15 | exchange telephone service or a pay telephone service in a |
| 16 | municipality or in the unincorporated area of a county and who |
| 17 | pays the business tax under the category designated for |
| 18 | telephone companies or a pay telephone service provider |
| 19 | certified pursuant to s. 364.3375 is deemed to have but one |
| 20 | place of business or business location in each municipality or |
| 21 | unincorporated area of a county. Pay telephone service providers |
| 22 | may not be assessed a business tax on a per-instrument basis. |
| 23 | (4) After the conditions specified in subsections (2) and |
| 24 | (3) are met, municipalities and counties may, every other year |
| 25 | thereafter, increase or decrease by ordinance the rates of |
| 26 | business taxes by up to 5 percent. An The increase, however, may |
| 27 | not be enacted by less than a majority plus one vote of the |
| 28 | governing body. Nothing in this chapter shall be construed to |
| 29 | prohibit a municipality or county from decreasing or repealing |
| 30 | any business tax authorized under this chapter. |
| 31 |
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| 32 | ========= T I T L E A M E N D M E N T ========= |
| 33 | On page 1, line 5, |
| 34 | remove: all of said line, |
| 35 |
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| 36 | insert: tax receipts; amending s. 205.0535, F.S.; updating |
| 37 | provisions authorizing reclassification and new rate structure |
| 38 | revisions to local business taxes by ordinance; deleting |
| 39 | counties from such authorization provisions; authorizing |
| 40 | decreasing local business tax rates; providing construction with |
| 41 | respect to decreasing or repealing such taxes; providing an |
| 42 | effective date. |