Senate Bill sb1178

    Florida Senate - 2007                                  SB 1178

    By Senator Rich





    34-1746-07

  1                      A bill to be entitled

  2         An act relating to local business taxes;

  3         amending ss. 205.043 and 205.053, F.S.;

  4         revising the expiration date for local business

  5         tax receipts; providing an effective date.

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  7  Be It Enacted by the Legislature of the State of Florida:

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  9         Section 1.  Paragraph (c) of subsection (1) of section

10  205.043, Florida Statutes, is amended to read:

11         205.043  Conditions for levy; municipalities.--

12         (1)  The following conditions are imposed on the

13  authority of a municipal governing body to levy a business

14  tax:

15         (c)  A receipt is not valid for more than 1 year and

16  all receipts expire on October 31 September 30 of each year,

17  except as otherwise provided by law.

18         Section 2.  Subsection (1) of section 205.053, Florida

19  Statutes, is amended to read:

20         205.053  Business tax receipts; dates due and

21  delinquent; penalties.--

22         (1)  All business tax receipts shall be sold by the

23  appropriate tax collector beginning August 1 of each year, are

24  due and payable on or before October 31 September 30 of each

25  year, and expire on October 31 September 30 of the succeeding

26  year. If October 31 September 30 falls on a weekend or

27  holiday, the tax is due and payable on or before the first

28  working day following the weekend or holiday September 30.

29  Provisions for partial receipts may be made in the resolution

30  or ordinance authorizing such receipts. Receipts that are not

31  renewed when due and payable are delinquent and subject to a

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    Florida Senate - 2007                                  SB 1178
    34-1746-07




 1  delinquency penalty of 10 percent for the month of November

 2  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.

 6         Section 3.  This act shall take effect July 1, 2007.

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 9                          SENATE SUMMARY

10    Changes the expiration date for local business tax
      receipts from September 30 to October 31.
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