Florida Senate - 2014 COMMITTEE AMENDMENT
Bill No. HB 5601
Senate . House
Comm: WD .
1 Senate Amendment (with title amendment)
3 Between lines 239 and 240
5 Section 4. Subsections (4) and (5) of section 205.0535,
6 Florida Statutes, are amended to read:
7 205.0535 Reclassification and rate structure revisions.—
8 (4) After the conditions specified in subsections (2) and
9 (3) are met, municipalities and counties may, every other year
10 thereafter, increase or decrease by ordinance the rates of
11 business taxes by up to 5 percent. However, an increase must
12 however, may not be enacted by at least less than a majority
13 plus one vote of the governing body.
14 (5) Nothing in This chapter does not shall be construed to
15 prohibit a municipality or county from decreasing or repealing
16 any business tax authorized under this chapter. By majority
17 vote, the governing body of a county or municipality may adopt
18 an ordinance repealing a local business tax or establishing new
19 rates that decrease local business taxes and do not result in an
20 increase in local business taxes for a taxpayer. Such ordinances
21 are not subject to subsections (2) and (3).
22 (6) (5) A receipt may not be issued unless the federal
23 employer identification number or social security number is
24 obtained from the person to be taxed.
26 ================= T I T L E A M E N D M E N T ================
27 And the title is amended as follows:
28 Between lines 13 and 14
30 205.0535, F.S.; providing that a county or
31 municipality may repeal or reduce a local business tax
32 by majority vote; amending s.