| 1 | A bill to be entitled |
| 2 | An act relating to local business taxes; amending s. |
| 3 | 205.0535, F.S.; updating provisions authorizing |
| 4 | reclassification and new rate structure revisions to local |
| 5 | business taxes by ordinance; deleting counties from such |
| 6 | authorization provisions; authorizing decreasing local |
| 7 | business tax rates; providing construction with respect to |
| 8 | decreasing or repealing such taxes; providing an effective |
| 9 | date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
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| 13 | Section 1. Subsections (1) and (4) of section 205.0535, |
| 14 | Florida Statutes, are amended to read: |
| 15 | 205.0535 Reclassification and rate structure revisions.-- |
| 16 | (1) By October 1, 2007 1995, any municipality that has |
| 17 | adopted by ordinance a local business tax after October 1, 1995, |
| 18 | or county may, by ordinance, reclassify businesses, professions, |
| 19 | and occupations and may establish new rate structures, if the |
| 20 | conditions specified in subsections (2) and (3) are met. A |
| 21 | person who is engaged in the business of providing local |
| 22 | exchange telephone service or a pay telephone service in a |
| 23 | municipality or in the unincorporated area of a county and who |
| 24 | pays the business tax under the category designated for |
| 25 | telephone companies or a pay telephone service provider |
| 26 | certified pursuant to s. 364.3375 is deemed to have but one |
| 27 | place of business or business location in each municipality or |
| 28 | unincorporated area of a county. Pay telephone service providers |
| 29 | may not be assessed a business tax on a per-instrument basis. |
| 30 | (4) After the conditions specified in subsections (2) and |
| 31 | (3) are met, municipalities and counties may, every other year |
| 32 | thereafter, increase or decrease by ordinance the rates of |
| 33 | business taxes by up to 5 percent. An The increase, however, may |
| 34 | not be enacted by less than a majority plus one vote of the |
| 35 | governing body. Nothing in this chapter shall be construed to |
| 36 | prohibit a municipality or county from decreasing or repealing |
| 37 | any business tax authorized under this chapter. |
| 38 | Section 2. This act shall take effect upon becoming a law. |