Florida Senate - 2007                      COMMITTEE AMENDMENT
    Bill No. SB 1178
                        Barcode 935596
                            CHAMBER ACTION
              Senate                               House
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       03/15/2007 01:07 PM         .                    
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11  The Committee on Community Affairs (Wise) recommended the
12  following amendment:
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14         Senate Amendment (with title amendment) 
15         On page 1, line 9, through
16            page 2, line 5, delete those lines
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18  and insert:  
19         Section 1.  Subsection (1) of section 205.053, Florida
20  Statutes, is amended to read:
21         205.053  Business tax receipts; dates due and
22  delinquent; penalties.--
23         (1)  All business tax receipts shall be sold by the
24  appropriate tax collector beginning July August 1 of each
25  year, are due and payable on or before September 30 of each
26  year, and expire on September 30 of the succeeding year. If
27  September 30 falls on a weekend or holiday, the tax is due and
28  payable on or before the first working day following September
29  30. Provisions for partial receipts may be made in the
30  resolution or ordinance authorizing such receipts. Receipts
31  that are not renewed when due and payable are delinquent and
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    8:23 AM   03/13/07                             s1178c-ca05-t01


    Florida Senate - 2007                      COMMITTEE AMENDMENT
    Bill No. SB 1178
                        Barcode 935596
 1  subject to a delinquency penalty of 10 percent for the month
 2  of October, plus an additional 5 percent penalty for each
 3  subsequent month of delinquency until paid. However, the total
 4  delinquency penalty may not exceed 25 percent of the business
 5  tax for the delinquent establishment.
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 7  (Redesignate subsequent sections.)
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10  ================ T I T L E   A M E N D M E N T ===============
11  And the title is amended as follows:
12         On page 1, lines 1 through 5, delete those lines
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14  and insert:
15                      A bill to be entitled
16         An act relating to local business taxes;
17         amending s. 205.053, F.S.; revising the date
18         for beginning the annual sale of local business
19         tax receipts; providing an effective date.
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    8:23 AM   03/13/07                             s1178c-ca05-t01