Senate Bill sb1178c1

    Florida Senate - 2007                           CS for SB 1178

    By the Committee on Community Affairs; and Senator Rich





    578-2073-07

  1                      A bill to be entitled

  2         An act relating to local business taxes;

  3         amending s. 205.053, F.S.; revising the date

  4         for beginning the annual sale of 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.  Subsection (1) of section 205.053, Florida

10  Statutes, is amended to read:

11         205.053  Business tax receipts; dates due and

12  delinquent; penalties.--

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

14  appropriate tax collector beginning July August 1 of each

15  year, are due and payable on or before September 30 of each

16  year, and expire on September 30 of the succeeding year. If

17  September 30 falls on a weekend or holiday, the tax is due and

18  payable on or before the first working day following September

19  30. Provisions for partial receipts may be made in the

20  resolution or ordinance authorizing such receipts. Receipts

21  that are not renewed when due and payable are delinquent and

22  subject to a delinquency penalty of 10 percent for the month

23  of October, plus an additional 5 percent penalty for each

24  subsequent month of delinquency until paid. However, the total

25  delinquency penalty may not exceed 25 percent of the business

26  tax for the delinquent establishment.

27         Section 2.  This act shall take effect July 1, 2007.

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






    Florida Senate - 2007                           CS for SB 1178
    578-2073-07




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 1178

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 4  The committee substitute revises the date for beginning the
    annual sale of local business tax receipts from August 1 to
 5  July 1 of each year. It deletes the provision extending the
    deadline for the collection of local business tax receipts
 6  from September 30 to October 30 each year. It also deletes the
    provision extending the time period before delinquency
 7  penalties would apply and other conforming changes.

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