Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. HB 5601
       
       
       
       
       
       
                                Ì626840%Î626840                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  04/25/2014           .                                
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       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 239 and 240
    4  insert:
    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.
   25  
   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
   29  insert:
   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.