| 1 | A bill to be entitled |
| 2 | An act relating to local business taxes; amending s. |
| 3 | 205.053, F.S.; revising a threshold date for beginning |
| 4 | sales of local business tax receipts; providing an |
| 5 | effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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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 delinquent; |
| 12 | penalties.-- |
| 13 | (1) All business tax receipts shall be sold by the |
| 14 | appropriate tax collector beginning July August 1 of each year, |
| 15 | are due and payable on or before September 30 of each year, and |
| 16 | expire on September 30 of the succeeding year. If September 30 |
| 17 | falls on a weekend or holiday, the tax is due and payable on or |
| 18 | before the first working day following September 30. Provisions |
| 19 | for partial receipts may be made in the resolution or ordinance |
| 20 | authorizing such receipts. Receipts that are not renewed when |
| 21 | due and payable are delinquent and subject to a delinquency |
| 22 | penalty of 10 percent for the month of October, plus an |
| 23 | additional 5 percent penalty for each subsequent month of |
| 24 | delinquency until paid. However, the total delinquency penalty |
| 25 | may not exceed 25 percent of the business tax for the delinquent |
| 26 | establishment. |
| 27 | Section 2. This act shall take effect July 1, 2007. |