| 1 | A bill to be entitled |
| 2 | An act relating to local occupational license taxes; |
| 3 | amending s. 205.0535, F.S.; updating provisions |
| 4 | authorizing reclassification and new rate structure |
| 5 | revisions to local occupational license taxes by |
| 6 | ordinance; deleting counties from such authorization |
| 7 | provisions; authorizing decreasing local occupational |
| 8 | license tax rates; providing construction with respect to |
| 9 | decreasing or repealing such taxes; providing an effective |
| 10 | date. |
| 11 |
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| 12 | Be It Enacted by the Legislature of the State of Florida: |
| 13 |
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| 14 | Section 1. Subsections (1) and (4) of section 205.0535, |
| 15 | Florida Statutes, are amended to read: |
| 16 | 205.0535 Reclassification and rate structure revisions.-- |
| 17 | (1) By October 1, 2006 1995, any municipality that has |
| 18 | adopted by ordinance an occupational license tax after October |
| 19 | 1, 1995, or county may, by ordinance, reclassify businesses, |
| 20 | professions, and occupations and may establish new rate |
| 21 | structures, if the conditions specified in subsections (2) and |
| 22 | (3) are met. A person who is engaged in the business of |
| 23 | providing local exchange telephone service or a pay telephone |
| 24 | service in a municipality or in the unincorporated area of a |
| 25 | county and who pays the occupational license tax under the |
| 26 | category designated for telephone companies or a pay telephone |
| 27 | service provider certified pursuant to s. 364.3375 is deemed to |
| 28 | have but one place of business or business location in each |
| 29 | municipality or unincorporated area of a county. Pay telephone |
| 30 | service providers may not be assessed an occupational license |
| 31 | tax on a per-instrument basis. |
| 32 | (4) After the conditions specified in subsections (2) and |
| 33 | (3) are met, municipalities and counties may, every other year |
| 34 | thereafter, increase or decrease by ordinance the rates of local |
| 35 | occupational license taxes by up to 5 percent. An The increase, |
| 36 | however, may not be enacted by less than a majority plus one |
| 37 | vote of the governing body. Nothing in this chapter shall be |
| 38 | construed to prohibit a municipality or county from decreasing |
| 39 | or repealing any license tax authorized under this chapter. |
| 40 | Section 2. This act shall take effect upon becoming a law. |