Senate Bill sb1178e1

    CS for SB 1178                                 First Engrossed



  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; amending s. 205.0535, F.S.;

  6         updating provisions authorizing

  7         reclassification and new rate structure

  8         revisions to local business taxes by ordinance;

  9         deleting counties from such authorization

10         provisions; authorizing decreasing local

11         business tax rates; providing construction with

12         respect to decreasing or repealing such taxes;

13         providing an effective date.

14  

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

16  

17         Section 1.  Subsection (1) of section 205.053, Florida

18  Statutes, is amended to read:

19         205.053  Business tax receipts; dates due and

20  delinquent; penalties.--

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

22  appropriate tax collector beginning July August 1 of each

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

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

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

26  payable on or before the first working day following September

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

28  resolution or ordinance authorizing such receipts. Receipts

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

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

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


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






    CS for SB 1178                                 First Engrossed



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

 2  delinquency penalty may not exceed 25 percent of the business

 3  tax for the delinquent establishment.

 4         Section 2.  Subsections (1) and (4) of section

 5  205.0535, Florida Statutes, are amended to read:

 6         205.0535  Reclassification and rate structure

 7  revisions.--

 8         (1)  By October 1, 2008 1995, any municipality that has

 9  adopted by ordinance a local business tax after October 1,

10  1995, or county may, by ordinance, reclassify businesses,

11  professions, and occupations and may establish new rate

12  structures, if the conditions specified in subsections (2) and

13  (3) are met. A person who is engaged in the business of

14  providing local exchange telephone service or a pay telephone

15  service in a municipality or in the unincorporated area of a

16  county and who pays the business tax under the category

17  designated for telephone companies or a pay telephone service

18  provider certified pursuant to s. 364.3375 is deemed to have

19  but one place of business or business location in each

20  municipality or unincorporated area of a county. Pay telephone

21  service providers may not be assessed a business tax on a

22  per-instrument basis.

23         (4)  After the conditions specified in subsections (2)

24  and (3) are met, municipalities and counties may, every other

25  year thereafter, increase or decrease by ordinance the rates

26  of business taxes by up to 5 percent. An The increase,

27  however, may not be enacted by less than a majority plus one

28  vote of the governing body. Nothing in this chapter shall be

29  construed to prohibit a municipality or county from decreasing

30  or repealing any business tax authorized under this chapter.

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


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