CS/CS/HB 311

1	A bill to be entitled
2	An act relating to local business taxes; amending s.
3	205.022, F.S.; defining the term "independent contractor";
4	creating s. 205.066, F.S.; exempting an individual
5	engaging in or managing a business as an employee from
6	requirements related to local business taxes; specifying
7	that an individual licensed and operating as a broker
8	associate or sales associate is an employee; specifying
9	that an independent contractor is not an employee;
10	prohibiting a local governing authority from holding an
11	exempt employee liable for the failure of a principal or
12	employer to comply with certain obligations related to a
13	local business tax or requiring an exempt employee to take
14	certain actions related to a local business tax;
15	prohibiting a local governing authority from requiring a
16	principal or employer to provide personal or contact
17	information for exempt individuals in order to obtain a
18	local business tax receipt; providing that the exemption
19	does not apply to a business tax imposed on an individual
20	employee by a municipality or county pursuant to a
21	resolution or ordinance adopted before October 13, 2010;
22	amending s. 205.194, F.S.; deleting obsolete language;
23	requiring a person applying for or renewing a local
24	business tax receipt to engage in or manage a business or
25	occupation regulated by the Florida Supreme Court or a
26	state agency to exhibit certain documentation before such
27	receipt may be issued; authorizing online renewals as a
28	means of providing electronic certifications that meet
29	such requirement; deleting a requirement that the
30	Department of Business and Professional Regulation provide
31	certain professional regulation information to local
32	officials who issue business tax receipts; deleting a
33	provision prohibiting a local official who issues business
34	tax receipts from renewing a license under certain
35	circumstances; providing for retroactive application;
36	providing an effective date.
37
38	Be It Enacted by the Legislature of the State of Florida:
39
40	Section 1.  Subsection (9) is added to section 205.022,
41	Florida Statutes, to read:
42	205.022  Definitions.-When used in this chapter, the
43	following terms and phrases shall have the meanings ascribed to
44	them in this section, except when the context clearly indicates
45	a different meaning:
46	(9)  "Independent contractor" has the same meaning as
47	provided in s. 440.02(15)(d)1.a. and b.
48	Section 2.  Section 205.066, Florida Statutes, is created
49	to read:
50	205.066  Exemptions; employees.-
51	(1)  An individual who engages in or manages a business,
52	profession, or occupation as an employee of another person is
53	not required to apply for an exemption from a local business
54	tax, pay a local business tax, or obtain a local business tax
55	receipt. For purposes of this section, an individual licensed
56	and operating as a broker associate or sales associate under
57	chapter 475 is an employee. An individual acting in the capacity
58	of an independent contractor is not an employee.
59	(2)  An employee may not be held liable by any local
60	governing authority for the failure of a principal or employer
61	to apply for an exemption from a local business tax, pay a local
62	business tax, or obtain a local business tax receipt. An
63	individual exempt under this section may not be required by any
64	local governing authority to apply for an exemption from a local
65	business tax, otherwise prove his or her exempt status, or pay
66	any tax or fee related to a local business tax.
67	(3)  A principal or employer who is required to obtain a
68	local business tax receipt may not be required by a local
69	governing authority to provide personal or contact information
70	for individuals exempt under this section in order to obtain a
71	local business tax receipt.
72	(4)  The exemption provided in this section does not apply
73	to a business tax imposed on an individual employee by a
74	municipality or county pursuant to a resolution or ordinance
75	adopted before October 13, 2010.
76	Section 3.  Section 205.194, Florida Statutes, is amended
77	to read:
78	205.194  Prohibition of local business tax receipt without
79	exhibition of state license or registration.-
80	(1)  Any person applying for or renewing a local business
81	tax receipt for the period beginning October 1, 1985, to
82	practice any profession or engage in or manage any business or
83	occupation regulated by the Department of Business and
84	Professional Regulation, the Florida Supreme Court, or any other
85	state regulatory agency, including or any board or commission
86	thereof, must exhibit an active state certificate, registration,
87	or license, or proof of copy of the same, before such local
88	receipt may be issued. Online renewals may provide for
89	electronic certification by an applicant to meet this
90	requirement. Thereafter, only persons applying for the first
91	time for a receipt must exhibit such certification,
92	registration, or license.
93	(2)  The Department of Business and Professional Regulation
94	shall, by August 1 of each year, supply to the local official
95	who issues local business tax receipts a current list of
96	professions it regulates and information regarding those persons
97	for whom receipts should not be renewed due to the suspension,
98	revocation, or inactivation of such person's state license,
99	certificate, or registration. The official who issues local
100	business tax receipts shall not renew such license unless such
101	person can exhibit an active state certificate, registration, or
102	license.
103	(2)(3)  This section shall not apply to s. 489.113, s.
104	489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s.
105	489.521, or s. 489.537.
106	Section 4.  This act shall take effect July 1, 2011, except
107	that section 2 of this act shall operate retroactively to
108	October 13, 2010.

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