Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. CS for SB 582
       
       
       
       
       
       
                                Barcode 125280                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/06/2011           .                                
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       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 94 - 126
    4  and insert:
    5         205.066 Exemptions; employees.—
    6         (1) An individual who engages in or manages a business,
    7  profession, or occupation as an employee of another person is
    8  not required to apply for an exemption from a local business
    9  tax, pay a local business tax, or obtain a local business tax
   10  receipt. For purposes of this section, an individual licensed
   11  and operating as a broker associate or sales associate under
   12  chapter 475 is an employee. An individual acting in the capacity
   13  of an independent contractor is not an employee.
   14         (2) An employee may not be held liable by any local
   15  governing authority for the failure of a principal or employer
   16  to apply for an exemption from a local business tax, pay a local
   17  business tax, or obtain a local business tax receipt. An
   18  individual exempt under this section may not be required by any
   19  local governing authority to apply for an exemption from a local
   20  business tax, otherwise prove his or her exempt status, or pay
   21  any tax or fee related to a local business tax.
   22         (3) A principal or employer who is required to obtain a
   23  local business tax receipt may not be required by a local
   24  governing authority to provide personal or contact information
   25  for individuals exempt under this section in order to obtain a
   26  local business tax receipt.
   27         (4) The exemption provided in this section does not apply
   28  to a business tax imposed on individual employees by a
   29  municipality or county pursuant to a resolution or ordinance
   30  adopted before October 13, 2010. Municipalities or counties
   31  that, before October 13, 2010, had a classification system that
   32  was in compliance with the requirements of chapter 205 and that
   33  actually resulted in individual employees paying a business tax,
   34  may continue to impose such a tax in that manner.
   35         Section 3. Section 205.194, Florida Statutes, is amended to
   36  read:
   37         205.194 Prohibition of local business tax receipt without
   38  exhibition of state license or registration.—
   39         (1) Any person applying for or renewing a local business
   40  tax receipt for the period beginning October 1, 1985, to
   41  practice any profession or engage in or manage any business or
   42  occupation regulated by the Department of Business and
   43  Professional Regulation, the Florida Supreme Court, or any other
   44  state regulatory agency,
   45  
   46  ================= T I T L E  A M E N D M E N T ================
   47         And the title is amended as follows:
   48         Delete lines 20 - 32
   49  and insert:
   50         business tax receipt; providing that the exemption
   51         does not apply to a business tax imposed on an
   52         individual employee by a municipality or county
   53         pursuant to a resolution or ordinance adopted before
   54         October 13, 2010; amending s. 205.194, F.S.; deleting
   55         obsolete provisions; requiring a person applying for
   56         or renewing a local business tax receipt to engage in
   57         or manage a business or occupation regulated by the
   58         Florida Supreme Court or a state agency to exhibit
   59         certain documentation before such receipt may be
   60         issued; authorizing online renewals as a means of
   61         providing electronic certifications that meet such
   62         requirement; deleting a requirement that the
   63         Department of Business and Professional Regulation
   64         provide certain professional regulation information to
   65         local officials who issue business tax receipts;
   66         deleting a provision prohibiting a local official who
   67         issues business tax receipts from renewing a license
   68         under certain circumstances; providing an effective
   69         date.