| 1 | A bill to be entitled |
| 2 | An act relating to local business taxes; amending ss. |
| 3 | 205.033, 205.043, and 205.053, F.S.; revising the date for |
| 4 | validity and payment of local business taxes; providing an |
| 5 | effective date. |
| 6 |
|
| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
|
| 9 | Section 1. Paragraph (c) of subsection (1) of section |
| 10 | 205.033, Florida Statutes, is amended to read: |
| 11 | 205.033 Conditions for levy; counties.-- |
| 12 | (1) The following conditions are imposed on the authority |
| 13 | of a county governing body to levy a business tax: |
| 14 | (c) A receipt is not valid for more than 1 year, and all |
| 15 | receipts expire on October 31 September 30 of each year, except |
| 16 | as otherwise provided by law. |
| 17 | Section 2. Paragraph (c) of subsection (1) of section |
| 18 | 205.043, Florida Statutes, is amended to read: |
| 19 | 205.043 Conditions for levy; municipalities.-- |
| 20 | (1) The following conditions are imposed on the authority |
| 21 | of a municipal governing body to levy a business tax: |
| 22 | (c) A receipt is not valid for more than 1 year and all |
| 23 | receipts expire on October 31 September 30 of each year, except |
| 24 | as otherwise provided by law. |
| 25 | Section 3. Subsection (1) of section 205.053, Florida |
| 26 | Statutes, is amended to read: |
| 27 | 205.053 Business tax receipts; dates due and delinquent; |
| 28 | penalties.-- |
| 29 | (1) All business tax receipts shall be sold by the |
| 30 | appropriate tax collector beginning August 1 of each year, are |
| 31 | due and payable on or before October 31 September 30 of each |
| 32 | year, and expire on October 31 September 30 of the succeeding |
| 33 | year. If October 31 September 30 falls on a weekend or holiday, |
| 34 | the tax is due and payable on or before the first working day |
| 35 | following October 31 September 30. Provisions for partial |
| 36 | receipts may be made in the resolution or ordinance authorizing |
| 37 | such receipts. Receipts that are not renewed when due and |
| 38 | payable are delinquent and subject to a delinquency penalty of |
| 39 | 10 percent for the month of November October, plus an additional |
| 40 | 5 percent penalty for each subsequent month of delinquency until |
| 41 | paid. However, the total delinquency penalty may not exceed 25 |
| 42 | percent of the business tax for the delinquent establishment. |
| 43 | Section 4. This act shall take effect July 1, 2007. |