Florida Senate - 2011 CS for CS for SB 582
By the Committees on Budget Subcommittee on Finance and Tax; and
Community Affairs; and Senator Detert
593-03924-11 2011582c2
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
4 contractor”; creating s. 205.066, F.S.; exempting an
5 individual engaging in or managing a business in an
6 individual capacity as an employee from requirements
7 related to local business taxes; specifying that an
8 individual licensed and operating as a broker
9 associate or sales associate is an employee;
10 specifying that an independent contractor is not an
11 employee; prohibiting a local governing authority from
12 holding an exempt employee liable for the failure of a
13 principal or employer to comply with certain
14 obligations related to a local business tax or
15 requiring an exempt employee to take certain actions
16 related to a local business tax; prohibiting a local
17 governing authority from requiring a principal or
18 employer to provide personal or contact information
19 for exempt individuals in order to obtain a local
20 business tax receipt; providing that the exemption
21 does not apply to a business tax imposed on an
22 individual employee by a municipality or county
23 pursuant to a resolution or ordinance adopted before
24 October 13, 2010; amending s. 205.194, F.S.; deleting
25 obsolete provisions; requiring a person applying for
26 or renewing a local business tax receipt to engage in
27 or manage a business or occupation regulated by the
28 Florida Supreme Court or a state agency to exhibit
29 certain documentation before such receipt may be
30 issued; authorizing online renewals as a means of
31 providing electronic certifications that meet such
32 requirement; deleting a requirement that the
33 Department of Business and Professional Regulation
34 provide certain professional regulation information to
35 local officials who issue business tax receipts;
36 deleting a provision prohibiting a local official who
37 issues business tax receipts from renewing a license
38 under certain circumstances; providing an effective
39 date.
40
41 Be It Enacted by the Legislature of the State of Florida:
42
43 Section 1. Subsection (9) is added to section 205.022,
44 Florida Statutes, to read:
45 205.022 Definitions.—When used in this chapter, the
46 following terms and phrases shall have the meanings ascribed to
47 them in this section, except when the context clearly indicates
48 a different meaning:
49 (9) “Independent contractor” has the same meaning as
50 provided in s. 440.02(15)(d)1.a. and b.
51 Section 2. Effective July 1, 2011, and operating
52 retroactively to October 13, 2010, section 205.066, Florida
53 Statutes, is created to read:
54 205.066 Exemptions; employees.—
55 (1) An individual who engages in or manages a business,
56 profession, or occupation as an employee of another person is
57 not required to apply for an exemption from a local business
58 tax, pay a local business tax, or obtain a local business tax
59 receipt. For purposes of this section, an individual licensed
60 and operating as a broker associate or sales associate under
61 chapter 475 is an employee. An individual acting in the capacity
62 of an independent contractor is not an employee.
63 (2) An employee may not be held liable by any local
64 governing authority for the failure of a principal or employer
65 to apply for an exemption from a local business tax, pay a local
66 business tax, or obtain a local business tax receipt. An
67 individual exempt under this section may not be required by any
68 local governing authority to apply for an exemption from a local
69 business tax, otherwise prove his or her exempt status, or pay
70 any tax or fee related to a local business tax.
71 (3) A principal or employer who is required to obtain a
72 local business tax receipt may not be required by a local
73 governing authority to provide personal or contact information
74 for individuals exempt under this section in order to obtain a
75 local business tax receipt.
76 (4) The exemption provided in this section does not apply
77 to a business tax imposed on individual employees by a
78 municipality or county pursuant to a resolution or ordinance
79 adopted before October 13, 2010. Municipalities or counties
80 that, before October 13, 2010, had a classification system that
81 was in compliance with the requirements of this chapter, and
82 that actually resulted in individual employees paying a business
83 tax, may continue to impose such a tax in that manner.
84 Section 3. Section 205.194, Florida Statutes, is amended to
85 read:
86 205.194 Prohibition of local business tax receipt without
87 exhibition of state license or registration.—
88 (1) Any person applying for or renewing a local business
89 tax receipt for the period beginning October 1, 1985, to
90 practice any profession or engage in or manage any business or
91 occupation regulated by the Department of Business and
92 Professional Regulation, the Florida Supreme Court, or any other
93 state regulatory agency, including or any board or commission
94 thereof, must exhibit an active state certificate, registration,
95 or license, or proof of copy of the same, before such local
96 receipt may be issued. Online renewals may meet this requirement
97 by providing for electronic certification by applicants.
98 Thereafter, only persons applying for the first time for a
99 receipt must exhibit such certification, registration, or
100 license.
101 (2) The Department of Business and Professional Regulation
102 shall, by August 1 of each year, supply to the local official
103 who issues local business tax receipts a current list of
104 professions it regulates and information regarding those persons
105 for whom receipts should not be renewed due to the suspension,
106 revocation, or inactivation of such person’s state license,
107 certificate, or registration. The official who issues local
108 business tax receipts shall not renew such license unless such
109 person can exhibit an active state certificate, registration, or
110 license.
111 (2)(3) This section shall not apply to s. 489.113, s.
112 489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s.
113 489.521, or s. 489.537.
114 Section 4. This act shall take effect July 1, 2011.