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