Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. HB 5601
       
       
       
       
       
       
                                Ì648522%Î648522                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: RE            .                                
                  04/25/2014           .                                
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       following:
       
    1         Senate Amendment to Amendment (477076) (with title
    2  amendment)
    3  
    4         Between lines 98 and 99
    5  insert:
    6         Section 5. Subsections (4) and (5) of section 205.0535,
    7  Florida Statutes, are amended to read:
    8         205.0535 Reclassification and rate structure revisions.—
    9         (4) After the conditions specified in subsections (2) and
   10  (3) are met, municipalities and counties may, every other year
   11  thereafter, increase or decrease by ordinance the rates of
   12  business taxes by up to 5 percent. However, an increase must,
   13  however, may not be enacted by at least less than a majority
   14  plus one vote of the governing body.
   15         (5) Nothing in This chapter does not shall be construed to
   16  prohibit a municipality or county from decreasing or repealing
   17  any business tax authorized under this chapter. By majority
   18  vote, the governing body of a county or municipality may adopt
   19  an ordinance repealing a local business tax or establishing new
   20  rates that decrease local business taxes and do not result in an
   21  increase in local business taxes for a taxpayer. Such ordinances
   22  are not subject to subsections (2) and (3).
   23         (6)(5) A receipt may not be issued unless the federal
   24  employer identification number or social security number is
   25  obtained from the person to be taxed.
   26  
   27  ================= T I T L E  A M E N D M E N T ================
   28  And the title is amended as follows:
   29         Delete line 387
   30  and insert:
   31         the communications services tax; amending s. 205.0535,
   32         F.S.; providing that a county or municipality may
   33         repeal or reduce a local business tax by majority
   34         vote; amending s. 212.20,