HB 7109: Local Business Taxes
GENERAL BILL by Finance and Tax Subcommittee ; Workman
Local Business Taxes; Creates business classifications; requires counties & municipalities levying local business tax to use rate structure that applies rates within specified parameters; authorizes county or municipality that has not adopted business tax ordinance to adopt ordinance consistent with ch. 205, F.S.; requires that such ordinance be approved by specified vote of governing body of county; revises conditions, requirements, & limitations with respect to authority of governing body of county to levy business tax; provides that incorporated municipality may levy business tax by ordinance approved by specified vote of governing body; revises conditions & requirements with respect to authority of governing body of municipality to levy business tax; authorizes counties & municipalities sharing common territory to issue business tax receipts on behalf of each other; revises provisions relating to business tax classification method & rate structure; provides limitations & requirements with respect to amount of new revenue that county or municipality may realize as result of new business tax rate structure authorized by act.
Last Action: 5/3/2013 House - Died in Local and Federal Affairs Committee
Bill Text: PDF
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Bill History
Date Chamber Action 3/21/2013 House • Filed
• Introduced -HJ 302
3/25/2013 House • Referred to Local and Federal Affairs Committee; Economic Affairs Committee -HJ 356
5/3/2013 House • Died in Local and Federal Affairs Committee
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HB 7109, Original Filed Version (Current Bill Version) Posted 3/21/2013 at 10:16 AM
Bill Text: PDF Analyses: None Citations - Statutes (15)
Citation Catchline Location in Bill Location In Bill Help 205.022 Definitions. Page 3 (pdf) 205.025 Page 4 (pdf) 205.027 Page 5 (pdf) 205.0315 Ordinance adoption after October 1, 1995. Page 5 (pdf) 205.032 Levy; counties. Page 6 (pdf) 205.033 Conditions for levy; counties. Page 6 (pdf) 205.042 Levy; municipalities. Page 9 (pdf) 205.043 Conditions for levy; municipalities. Page 10 (pdf) 205.045 Transfer of administrative duties. Page 11 (pdf) 205.053 Business tax receipts; dates due and delinquent; penalties. Page 11 (pdf) 205.0535 Reclassification and rate structure revisions. Page 12 (pdf) 205.0536 Distribution of county revenues. Page 15 (pdf) 205.054 Business tax; partial exemption for engaging in business or occupation in enterprise zone. Page 16 (pdf) 205.066 Exemptions; employees. Page 16 (pdf) 489.537 Application of this part. Page 20 (pdf)