| 1 | A bill to be entitled |
| 2 | An act relating to exemptions from local business |
| 3 | taxes; creating s. 205.067, F.S.; specifying that an |
| 4 | individual licensed and operating as a broker |
| 5 | associate or sales associate is not required to apply |
| 6 | for an exemption from a local business tax or take |
| 7 | certain actions relating to a local business tax; |
| 8 | prohibiting a local governing authority from holding |
| 9 | such exempt individual liable for the failure of a |
| 10 | principal or employer to comply with certain |
| 11 | obligations related to a local business tax or from |
| 12 | requiring the exempt individual to take certain |
| 13 | actions related to a local business tax; prohibiting a |
| 14 | local governing authority from requiring a principal |
| 15 | or employer to provide personal or contact information |
| 16 | for such exempt individuals in order to obtain a local |
| 17 | business tax receipt; amending s. 205.066, F.S.; |
| 18 | conforming provisions; providing an effective date. |
| 19 |
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| 20 | Be It Enacted by the Legislature of the State of Florida: |
| 21 |
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| 22 | Section 1. Section 205.067, Florida Statutes, is created |
| 23 | to read: |
| 24 | 205.067 Exemptions; broker associates and sales |
| 25 | associates.- |
| 26 | (1) An individual licensed and operating as a broker |
| 27 | associate or sales associate under chapter 475 is not required |
| 28 | to apply for an exemption from a local business tax, pay a local |
| 29 | business tax, or obtain a local business tax receipt. |
| 30 | (2) An individual exempt under this section may not be |
| 31 | held liable by any local governing authority for the failure of |
| 32 | a principal or employer to apply for an exemption from a local |
| 33 | business tax, pay a local business tax, or obtain a local |
| 34 | business tax receipt. An individual exempt under this section |
| 35 | may not be required by any local governing authority to apply |
| 36 | for an exemption from a local business tax, otherwise prove his |
| 37 | or her exempt status, or pay any tax or fee related to a local |
| 38 | business tax. |
| 39 | (3) A principal or employer who is required to obtain a |
| 40 | local business tax receipt may not be required by a local |
| 41 | governing authority to provide personal or contact information |
| 42 | for individuals exempt under this section in order to obtain a |
| 43 | local business tax receipt. |
| 44 | Section 2. Subsection (1) of section 205.066, Florida |
| 45 | Statutes, is amended to read: |
| 46 | 205.066 Exemptions; employees.- |
| 47 | (1) An individual who engages in or manages a business, |
| 48 | profession, or occupation as an employee of another person is |
| 49 | not required to apply for an exemption from a local business |
| 50 | tax, pay a local business tax, or obtain a local business tax |
| 51 | receipt. For purposes of this section, an individual licensed |
| 52 | and operating as a broker associate or sales associate under |
| 53 | chapter 475 is an employee. An individual acting in the capacity |
| 54 | of an independent contractor is not an employee. |
| 55 | Section 3. This act shall take effect July 1, 2012. |