CS/CS/HB 311

1
A bill to be entitled
2An act relating to local business taxes; amending s.
3205.022, F.S.; defining the term "independent contractor";
4creating s. 205.066, F.S.; exempting an individual
5engaging in or managing a business as an employee from
6requirements related to local business taxes; specifying
7that an individual licensed and operating as a broker
8associate or sales associate is an employee; specifying
9that an independent contractor is not an employee;
10prohibiting a local governing authority from holding an
11exempt employee liable for the failure of a principal or
12employer to comply with certain obligations related to a
13local business tax or requiring an exempt employee to take
14certain actions related to a local business tax;
15prohibiting a local governing authority from requiring a
16principal or employer to provide personal or contact
17information for exempt individuals in order to obtain a
18local business tax receipt; providing that the exemption
19does not apply to a business tax imposed on an individual
20employee by a municipality or county pursuant to a
21resolution or ordinance adopted before October 13, 2010;
22amending s. 205.194, F.S.; deleting obsolete language;
23requiring a person applying for or renewing a local
24business tax receipt to engage in or manage a business or
25occupation regulated by the Florida Supreme Court or a
26state agency to exhibit certain documentation before such
27receipt may be issued; authorizing online renewals as a
28means of providing electronic certifications that meet
29such requirement; deleting a requirement that the
30Department of Business and Professional Regulation provide
31certain professional regulation information to local
32officials who issue business tax receipts; deleting a
33provision prohibiting a local official who issues business
34tax receipts from renewing a license under certain
35circumstances; providing for retroactive application;
36providing an effective date.
37
38Be It Enacted by the Legislature of the State of Florida:
39
40     Section 1.  Subsection (9) is added to section 205.022,
41Florida Statutes, to read:
42     205.022  Definitions.-When used in this chapter, the
43following terms and phrases shall have the meanings ascribed to
44them in this section, except when the context clearly indicates
45a different meaning:
46     (9)  "Independent contractor" has the same meaning as
47provided in s. 440.02(15)(d)1.a. and b.
48     Section 2.  Section 205.066, Florida Statutes, is created
49to read:
50     205.066  Exemptions; employees.-
51     (1)  An individual who engages in or manages a business,
52profession, or occupation as an employee of another person is
53not required to apply for an exemption from a local business
54tax, pay a local business tax, or obtain a local business tax
55receipt. For purposes of this section, an individual licensed
56and operating as a broker associate or sales associate under
57chapter 475 is an employee. An individual acting in the capacity
58of an independent contractor is not an employee.
59     (2)  An employee may not be held liable by any local
60governing authority for the failure of a principal or employer
61to apply for an exemption from a local business tax, pay a local
62business tax, or obtain a local business tax receipt. An
63individual exempt under this section may not be required by any
64local governing authority to apply for an exemption from a local
65business tax, otherwise prove his or her exempt status, or pay
66any tax or fee related to a local business tax.
67     (3)  A principal or employer who is required to obtain a
68local business tax receipt may not be required by a local
69governing authority to provide personal or contact information
70for individuals exempt under this section in order to obtain a
71local business tax receipt.
72     (4)  The exemption provided in this section does not apply
73to a business tax imposed on an individual employee by a
74municipality or county pursuant to a resolution or ordinance
75adopted before October 13, 2010.
76     Section 3.  Section 205.194, Florida Statutes, is amended
77to read:
78     205.194  Prohibition of local business tax receipt without
79exhibition of state license or registration.-
80     (1)  Any person applying for or renewing a local business
81tax receipt for the period beginning October 1, 1985, to
82practice any profession or engage in or manage any business or
83occupation regulated by the Department of Business and
84Professional Regulation, the Florida Supreme Court, or any other
85state regulatory agency, including or any board or commission
86thereof, must exhibit an active state certificate, registration,
87or license, or proof of copy of the same, before such local
88receipt may be issued. Online renewals may provide for
89electronic certification by an applicant to meet this
90requirement. Thereafter, only persons applying for the first
91time for a receipt must exhibit such certification,
92registration, or license.
93     (2)  The Department of Business and Professional Regulation
94shall, by August 1 of each year, supply to the local official
95who issues local business tax receipts a current list of
96professions it regulates and information regarding those persons
97for whom receipts should not be renewed due to the suspension,
98revocation, or inactivation of such person's state license,
99certificate, or registration. The official who issues local
100business tax receipts shall not renew such license unless such
101person can exhibit an active state certificate, registration, or
102license.
103     (2)(3)  This section shall not apply to s. 489.113, s.
104489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s.
105489.521, or s. 489.537.
106     Section 4.  This act shall take effect July 1, 2011, except
107that section 2 of this act shall operate retroactively to
108October 13, 2010.


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