HB 4195

1	A bill to be entitled
2	An act relating to local business taxes; repealing ch.
3	205, F.S., which established the Local Business Tax Act;
4	amending ss. 202.24, 213.0535, 213.756, 290.0057, 376.84,
5	379.3761, 482.071, 482.242, 489.127, 489.128, 489.131,
6	489.532, 489.537, 500.511, 501.016, 501.143, 501.160, and
7	559.939, F.S.; conforming references and cross-references;
8	providing an effective date.
9
10	Be It Enacted by the Legislature of the State of Florida:
11
12	Section 1.  Chapter 205, Florida Statutes, consisting of
13	sections 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033,
14	205.042, 205.043, 205.045, 205.053, 205.0532, 205.0535,
15	205.0536, 205.0537, 205.054, 205.063, 205.064, 205.065, 205.162,
16	205.171, 205.191, 205.192, 205.193, 205.194, 205.196, 205.1965,
17	205.1967, 205.1969, 205.1971, 205.1973, and 205.1975, is
18	repealed.
19	Section 2.  Paragraph (c) of subsection (2) of section
20	202.24, Florida Statutes, is amended to read:
21	202.24  Limitations on local taxes and fees imposed on
22	dealers of communications services.-
23	(2)
24	(c)  This subsection does not apply to:
25	1.  Local communications services taxes levied under this
26	chapter.
27	2.  Ad valorem taxes levied pursuant to chapter 200.
28	3.  Business taxes levied under chapter 205.
29	3.4.  "911" service charges levied under chapter 365.
30	4.5.  Amounts charged for the rental or other use of
31	property owned by a public body which is not in the public
32	rights-of-way to a dealer of communications services for any
33	purpose, including, but not limited to, the placement or
34	attachment of equipment used in the provision of communications
35	services.
36	5.6.  Permit fees of general applicability which are not
37	related to placing or maintaining facilities in or on public
38	roads or rights-of-way.
39	6.7.  Permit fees related to placing or maintaining
40	facilities in or on public roads or rights-of-way pursuant to s.
41	337.401.
42	7.8.  Any in-kind requirements, institutional networks, or
43	contributions for, or in support of, the use or construction of
44	public, educational, or governmental access facilities allowed
45	under federal law and imposed on providers of cable or video
46	service pursuant to any existing ordinance or an existing
47	franchise agreement granted by each municipality or county,
48	under which ordinance or franchise agreement service is provided
49	prior to July 1, 2007, or as permitted under chapter 610.
50	Nothing in this subparagraph shall prohibit the ability of
51	providers of cable or video service to recover such expenses as
52	allowed under federal law.
53	8.9.  Special assessments and impact fees.
54	9.10.  Pole attachment fees that are charged by a local
55	government for attachments to utility poles owned by the local
56	government.
57	10.11.  Utility service fees or other similar user fees for
58	utility services.
59	11.12.  Any other generally applicable tax, fee, charge, or
60	imposition authorized by general law on July 1, 2000, which is
61	not specifically prohibited by this subsection or included as a
62	replaced revenue source in s. 202.20.
63	Section 3.  Paragraph (a) of subsection (4) of section
64	213.0535, Florida Statutes, is amended to read:
65	213.0535  Registration Information Sharing and Exchange
66	Program.-
67	(4)  There are two levels of participation:
68	(a)  Each unit of state or local government responsible for
69	administering one or more of the provisions specified in
70	subparagraphs 1.-8. is a level-one participant. Level-one
71	participants shall exchange, monthly or quarterly, as determined
72	jointly by each participant and the department, the data
73	enumerated in subsection (2) for each new registrant, new filer,
74	or initial reporter, permittee, or licensee, with respect to the
75	following taxes, licenses, or permits:
76	1.  The sales and use tax imposed under chapter 212.
77	2.  The tourist development tax imposed under s. 125.0104.
78	3.  The tourist impact tax imposed under s. 125.0108.
79	4.  Local business taxes imposed under chapter 205.
80	4.5.  Convention development taxes imposed under s.
81	212.0305.
82	5.6.  Public lodging and food service establishment
83	licenses issued pursuant to chapter 509.
84	6.7.  Beverage law licenses issued pursuant to chapter 561.
85	7.8.  A municipal resort tax as authorized under chapter
86	67-930, Laws of Florida.
87	Section 4.  Paragraph (b) of subsection (2) of section
88	213.756, Florida Statutes, is amended to read:
89	213.756  Funds collected are state tax funds.-
90	(2)
91	(b)  This subsection applies to those taxes enumerated in
92	s. 72.011, excluding chapter 202 and that portion of chapter 203
93	collected thereunder, and also applies to taxes imposed under
94	chapter 205.
95	Section 5.  Paragraph (e) of subsection (1) of section
96	290.0057, Florida Statutes, is amended to read:
97	290.0057  Enterprise zone development plan.-
98	(1)  Any application for designation as a new enterprise
99	zone must be accompanied by a strategic plan adopted by the
100	governing body of the municipality or county, or the governing
101	bodies of the county and one or more municipalities together. At
102	a minimum, the plan must:
103	(e)  Commit the governing body or bodies to enact and
104	maintain local fiscal and regulatory incentives, if approval for
105	the area is received under s. 290.0065. These incentives may
106	include the municipal public service tax exemption provided by
107	s. 166.231, the economic development ad valorem tax exemption
108	provided by s. 196.1995, the business tax exemption provided by
109	s. 205.054, local impact fee abatement or reduction, or low-
110	interest or interest-free loans or grants to businesses to
111	encourage the revitalization of the nominated area.
112	Section 6.  Paragraphs (e) through (o) of subsection (1) of
113	section 376.84, Florida Statutes, are redesignated as paragraphs
114	(d) through (n), respectively, and present paragraph (d) of that
115	subsection is amended to read:
116	376.84  Brownfield redevelopment economic incentives.-It is
117	the intent of the Legislature that brownfield redevelopment
118	activities be viewed as opportunities to significantly improve
119	the utilization, general condition, and appearance of these
120	sites. Different standards than those in place for new
121	development, as allowed under current state and local laws,
122	should be used to the fullest extent to encourage the
123	redevelopment of a brownfield. State and local governments are
124	encouraged to offer redevelopment incentives for this purpose,
125	as an ongoing public investment in infrastructure and services,
126	to help eliminate the public health and environmental hazards,
127	and to promote the creation of jobs in these areas. Such
128	incentives may include financial, regulatory, and technical
129	assistance to persons and businesses involved in the
130	redevelopment of the brownfield pursuant to this act.
131	(1)  Financial incentives and local incentives for
132	redevelopment may include, but not be limited to:
133	(d)  Waiver, reduction, or limitation by line of business
134	with respect to business taxes pursuant to chapter 205.
135	Section 7.  Subsections (5) and (6) of section 379.3761,
136	Florida Statutes, are renumbered as subsections (4) and (5),
137	respectively, and present subsection (4) of that section is
138	amended to read:
139	379.3761  Exhibition or sale of wildlife; fees;
140	classifications.-
141	(4)  The provisions of this section relative to licensing
142	for exhibition do not apply to any municipal, county, state, or
143	other publicly owned wildlife exhibit or any traveling zoo,
144	circus, or exhibit licensed under chapter 205.
145	Section 8.  Subsection (5) of section 482.071, Florida
146	Statutes, is amended to read:
147	482.071  Licenses.-
148	(5)  A license under this section is a prerequisite for the
149	issuance of a local occupational license to engage in pest
150	control, as provided in s. 205.1967.
151	Section 9.  Paragraphs (b) through (g) of subsection (1) of
152	section 482.242, Florida Statutes, are redesignated as
153	paragraphs (a) through (f), respectively, and present paragraph
154	(a) of that subsection is amended to read:
155	482.242  Preemption.-
156	(1)  This chapter is intended as comprehensive and
157	exclusive regulation of pest control in this state. The
158	provisions of this chapter preempt to the state all regulation
159	of the activities and operations of pest control services,
160	including the pesticides used pursuant to labeling and
161	registration approved under part I of chapter 487. No local
162	government or political subdivision of the state may enact or
163	enforce an ordinance that regulates pest control, except that
164	the preemption in this section does not prohibit a local
165	government or political subdivision from enacting an ordinance
166	regarding any of the following:
167	(a)  Local business taxes adopted pursuant to chapter 205.
168	Section 10.  Subsection (1) of section 489.127, Florida
169	Statutes, is amended to read:
170	489.127  Prohibitions; penalties.-
171	(1)  No person shall:
172	(a)  Falsely hold himself or herself or a business
173	organization out as a licensee, certificateholder, or
174	registrant;
175	(b)  Falsely impersonate a certificateholder or registrant;
176	(c)  Present as his or her own the certificate or
177	registration of another;
178	(d)  Knowingly give false or forged evidence to the board
179	or a member thereof;
180	(e)  Use or attempt to use a certificate or registration
181	that has been suspended or revoked;
182	(f)  Engage in the business or act in the capacity of a
183	contractor or advertise himself or herself or a business
184	organization as available to engage in the business or act in
185	the capacity of a contractor without being duly registered or
186	certified;
187	(g)  Operate a business organization engaged in contracting
188	after 60 days following the termination of its only qualifying
189	agent without designating another primary qualifying agent,
190	except as provided in ss. 489.119 and 489.1195;
191	(h)  Commence or perform work for which a building permit
192	is required pursuant to part IV of chapter 553 without such
193	building permit being in effect; or
194	(i)  Willfully or deliberately disregard or violate any
195	municipal or county ordinance relating to uncertified or
196	unregistered contractors.
197
198	For purposes of this subsection, a person or business
199	organization operating on an inactive or suspended certificate
200	or registration is not duly certified or registered and is
201	considered unlicensed. A business tax receipt issued under the
202	authority of chapter 205 is not a license for purposes of this
203	part.
204	Section 11.  Paragraph (c) of subsection (1) of section
205	489.128, Florida Statutes, is redesignated as paragraph (b) and
206	present paragraph (b) of that subsection is amended to read:
207	489.128  Contracts entered into by unlicensed contractors
208	unenforceable.-
209	(1)  As a matter of public policy, contracts entered into
210	on or after October 1, 1990, by an unlicensed contractor shall
211	be unenforceable in law or in equity by the unlicensed
212	contractor.
213	(b)  For purposes of this section, an individual or
214	business organization may not be considered unlicensed for
215	failing to have a business tax receipt issued under the
216	authority of chapter 205.
217	Section 12.  Paragraph (c) of subsection (3) of section
218	489.131, Florida Statutes, is amended to read:
219	489.131  Applicability.-
220	(3)  Nothing in this part limits the power of a
221	municipality or county:
222	(c)  To collect business taxes, subject to s. 205.065, and
223	inspection fees for engaging in contracting or examination fees
224	from persons who are registered with the board pursuant to local
225	examination requirements and issue business tax receipts.
226	However, nothing in this part shall be construed to require
227	general contractors, building contractors, or residential
228	contractors to obtain additional business tax receipts for
229	specialty work when such specialty work is performed by
230	employees of such contractors on projects for which they have
231	substantially full responsibility and such contractors do not
232	hold themselves out to the public as being specialty
233	contractors.
234	Section 13.  Paragraph (c) of subsection (1) of section
235	489.532, Florida Statutes, is redesignated as paragraph (b) and
236	present paragraph (b) of that subsection is amended to read:
237	489.532  Contracts entered into by unlicensed contractors
238	unenforceable.-
239	(1)  As a matter of public policy, contracts entered into
240	on or after October 1, 1990, by an unlicensed contractor shall
241	be unenforceable in law or in equity by the unlicensed
242	contractor.
243	(b)  For purposes of this section, an individual or
244	business organization shall not be considered unlicensed for
245	failing to have a business tax receipt issued under the
246	authority of chapter 205.
247	Section 14.  Subsection (9) of section 489.537, Florida
248	Statutes, is renumbered as subsection (8) and present subsection
249	(8) of that section is amended to read:
250	489.537  Application of this part.-
251	(8)  Persons licensed under this part are subject to ss.
252	205.0535(1) and 205.065, as applicable.
253	Section 15.  Subsection (3) of section 500.511, Florida
254	Statutes, is amended to read:
255	500.511  Fees; enforcement; preemption.-
256	(3)  PREEMPTION OF AUTHORITY TO REGULATE.-Regulation of
257	bottled water plants, water vending machines, water vending
258	machine operators, and packaged ice plants is preempted by the
259	state. No county or municipality may adopt or enforce any
260	ordinance that regulates the licensure or operation of bottled
261	water plants, water vending machines, or packaged ice plants,
262	unless it is determined that unique conditions exist within the
263	county which require the county to regulate such entities in
264	order to protect the public health. This subsection does not
265	prohibit a county or municipality from requiring a business tax
266	pursuant to chapter 205.
267	Section 16.  Subsection (1) of section 501.016, Florida
268	Statutes, is amended to read:
269	501.016  Health studios; security requirements.-Each health
270	studio that sells contracts for health studio services shall
271	meet the following requirements:
272	(1)  Each health studio shall maintain for each separate
273	business location a bond issued by a surety company admitted to
274	do business in this state. The principal sum of the bond shall
275	be $50,000, and the bond, when required, shall be obtained
276	before a business tax receipt may be issued under chapter 205.
277	Upon issuance of a business tax receipt, the licensing authority
278	shall immediately notify the department of such issuance in a
279	manner established by the department by rule. The bond shall be
280	in favor of the state for the benefit of any person injured as a
281	result of a violation of ss. 501.012-501.019. The aggregate
282	liability of the surety to all persons for all breaches of the
283	conditions of the bonds provided herein shall in no event exceed
284	the amount of the bond. The original surety bond required by
285	this section shall be filed with the department.
286	Section 17.  Paragraphs (c) through (f) of subsection (3)
287	of section 501.143, Florida Statutes, are redesignated as
288	paragraphs (b) through (e), respectively, and present paragraph
289	(b) of that subsection is amended to read:
290	501.143  Dance Studio Act.-
291	(3)  REGISTRATION OF BALLROOM DANCE STUDIOS.-
292	(b)  Any person applying for or renewing a local business
293	tax receipt to engage in business as a ballroom dance studio
294	must exhibit an active registration certificate from the
295	department before the local business tax receipt may be issued
296	or reissued under chapter 205.
297	Section 18.  Subsection (9) of section 501.160, Florida
298	Statutes, is amended to read:
299	501.160  Rental or sale of essential commodities during a
300	declared state of emergency; prohibition against unconscionable
301	prices.-
302	(9)  Upon a declaration of a state of emergency by the
303	Governor, in order to protect the health, safety, and welfare of
304	residents, any person who offers goods and services for sale to
305	the public during the duration of the emergency and who does not
306	possess a business tax receipt under s. 205.032 or s. 205.042
307	commits a misdemeanor of the second degree, punishable as
308	provided in s. 775.082 or s. 775.083. During a declared
309	emergency, this subsection does not apply to religious,
310	charitable, fraternal, civic, educational, or social
311	organizations. During a declared emergency and when there is an
312	allegation of price gouging against the person, failure to
313	possess a license constitutes reasonable cause to detain the
314	person, provided that the detention shall only be made in a
315	reasonable manner and only for a reasonable period of time
316	sufficient for an inquiry into the circumstances surrounding the
317	failure to possess a license.
318	Section 19.  Section 559.939, Florida Statutes, is amended
319	to read:
320	559.939  State preemption.-No municipality or county or
321	other political subdivision of this state shall have authority
322	to levy or collect any registration fee or tax, as a regulatory
323	measure, or to require the registration or bonding in any manner
324	of any seller of travel who is registered or complies with all
325	applicable provisions of this part, unless that authority is
326	provided for by special or general act of the Legislature. Any
327	ordinance, resolution, or regulation of any municipality or
328	county or other political subdivision of this state which is in
329	conflict with any provision of this part is preempted by this
330	part. The provisions of this section do not apply to any local
331	business tax levied pursuant to chapter 205.
332	Section 20.  This act shall take effect July 1, 2011.

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