HB 4025

1	A bill to be entitled
2	An act relating to local business taxes; repealing ch.
3	205, F.S., which established the Local Business Tax
4	Act; amending ss. 202.24, 213.0535, 213.756, 290.0057,
5	337.401, 376.84, 379.3761, 482.071, 482.242, 489.119,
6	489.127, 489.128, 489.131, 489.516, 489.521, 489.5315,
7	489.532, 489.533, 489.537, 500.511, 501.016, 501.143,
8	501.160, 507.13, 539.001, and 559.939, F.S.;
9	conforming references and cross-references; providing
10	an effective date.
11
12	Be It Enacted by the Legislature of the State of Florida:
13
14	Section 1.  Chapter 205, Florida Statutes, consisting of
15	sections 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033,
16	205.042, 205.043, 205.045, 205.053, 205.0532, 205.0535,
17	205.0536, 205.0537, 205.054, 205.063, 205.064, 205.065, 205.066,
18	205.162, 205.171, 205.191, 205.192, 205.193, 205.194, 205.196,
19	205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 205.1975,
20	is repealed.
21	Section 2.  Paragraph (c) of subsection (2) of section
22	202.24, Florida Statutes, is amended to read:
23	202.24  Limitations on local taxes and fees imposed on
24	dealers of communications services.-
25	(2)
26	(c)  This subsection does not apply to:
27	1.  Local communications services taxes levied under this
28	chapter.
29	2.  Ad valorem taxes levied pursuant to chapter 200.
30	3.  Business taxes levied under chapter 205.
31	3.4.  "911" service charges levied under chapter 365.
32	4.5.  Amounts charged for the rental or other use of
33	property owned by a public body which is not in the public
34	rights-of-way to a dealer of communications services for any
35	purpose, including, but not limited to, the placement or
36	attachment of equipment used in the provision of communications
37	services.
38	5.6.  Permit fees of general applicability which are not
39	related to placing or maintaining facilities in or on public
40	roads or rights-of-way.
41	6.7.  Permit fees related to placing or maintaining
42	facilities in or on public roads or rights-of-way pursuant to s.
43	337.401.
44	7.8.  Any in-kind requirements, institutional networks, or
45	contributions for, or in support of, the use or construction of
46	public, educational, or governmental access facilities allowed
47	under federal law and imposed on providers of cable or video
48	service pursuant to any existing ordinance or an existing
49	franchise agreement granted by each municipality or county,
50	under which ordinance or franchise agreement service is provided
51	prior to July 1, 2007, or as permitted under chapter 610.
52	Nothing in this subparagraph shall prohibit the ability of
53	providers of cable or video service to recover such expenses as
54	allowed under federal law.
55	8.9.  Special assessments and impact fees.
56	9.10.  Pole attachment fees that are charged by a local
57	government for attachments to utility poles owned by the local
58	government.
59	10.11.  Utility service fees or other similar user fees for
60	utility services.
61	11.12.  Any other generally applicable tax, fee, charge, or
62	imposition authorized by general law on July 1, 2000, which is
63	not specifically prohibited by this subsection or included as a
64	replaced revenue source in s. 202.20.
65	Section 3.  Paragraph (a) of subsection (4) of section
66	213.0535, Florida Statutes, is amended to read:
67	213.0535  Registration Information Sharing and Exchange
68	Program.-
69	(4)  There are two levels of participation:
70	(a)  Each unit of state or local government responsible for
71	administering one or more of the provisions specified in
72	subparagraphs 1.-7. 1.-8. is a level-one participant. Level-one
73	participants shall exchange, monthly or quarterly, as determined
74	jointly by each participant and the department, the data
75	enumerated in subsection (2) for each new registrant, new filer,
76	or initial reporter, permittee, or licensee, with respect to the
77	following taxes, licenses, or permits:
78	1.  The sales and use tax imposed under chapter 212.
79	2.  The tourist development tax imposed under s. 125.0104.
80	3.  The tourist impact tax imposed under s. 125.0108.
81	4.  Local business taxes imposed under chapter 205.
82	4.5.  Convention development taxes imposed under s.
83	212.0305.
84	5.6.  Public lodging and food service establishment
85	licenses issued pursuant to chapter 509.
86	6.7.  Beverage law licenses issued pursuant to chapter 561.
87	7.8.  A municipal resort tax as authorized under chapter
88	67-930, Laws of Florida.
89	Section 4.  Paragraph (b) of subsection (2) of section
90	213.756, Florida Statutes, is amended to read:
91	213.756  Funds collected are state tax funds.-
92	(2)
93	(b)  This subsection applies to those taxes enumerated in
94	s. 72.011, excluding chapter 202 and that portion of chapter 203
95	collected thereunder, and also applies to taxes imposed under
96	chapter 205.
97	Section 5.  Paragraph (e) of subsection (1) of section
98	290.0057, Florida Statutes, is amended to read:
99	290.0057  Enterprise zone development plan.-
100	(1)  Any application for designation as a new enterprise
101	zone must be accompanied by a strategic plan adopted by the
102	governing body of the municipality or county, or the governing
103	bodies of the county and one or more municipalities together. At
104	a minimum, the plan must:
105	(e)  Commit the governing body or bodies to enact and
106	maintain local fiscal and regulatory incentives, if approval for
107	the area is received under s. 290.0065. These incentives may
108	include the municipal public service tax exemption provided by
109	s. 166.231, the economic development ad valorem tax exemption
110	provided by s. 196.1995, the business tax exemption provided by
111	s. 205.054, local impact fee abatement or reduction, or low-
112	interest or interest-free loans or grants to businesses to
113	encourage the revitalization of the nominated area.
114	Section 6.  Paragraph (f) of subsection (3) of section
115	337.401, Florida Statutes, is amended to read:
116	337.401  Use of right-of-way for utilities subject to
117	regulation; permit; fees.-
118	(3)
119	(f)  Except as expressly allowed or authorized by general
120	law and except for the rights-of-way permit fees subject to
121	paragraph (c), a municipality or county may not levy on a
122	provider of communications services a tax, fee, or other charge
123	or imposition for operating as a provider of communications
124	services within the jurisdiction of the municipality or county
125	which is in any way related to using its roads or rights-of-way.
126	A municipality or county may not require or solicit in-kind
127	compensation, except as otherwise provided in s. 202.24(2)(c)7.
128	s. 202.24(2)(c)8. or s. 610.109. Nothing in this paragraph shall
129	impair any ordinance or agreement in effect on May 22, 1998, or
130	any voluntary agreement entered into subsequent to that date,
131	which provides for or allows in-kind compensation by a
132	telecommunications company.
133	Section 7.  Paragraphs (e) through (o) of subsection (1) of
134	section 376.84, Florida Statutes, are redesignated as paragraphs
135	(d) through (n), respectively, and present paragraph (d) of that
136	subsection is amended to read:
137	376.84  Brownfield redevelopment economic incentives.-It is
138	the intent of the Legislature that brownfield redevelopment
139	activities be viewed as opportunities to significantly improve
140	the utilization, general condition, and appearance of these
141	sites. Different standards than those in place for new
142	development, as allowed under current state and local laws,
143	should be used to the fullest extent to encourage the
144	redevelopment of a brownfield. State and local governments are
145	encouraged to offer redevelopment incentives for this purpose,
146	as an ongoing public investment in infrastructure and services,
147	to help eliminate the public health and environmental hazards,
148	and to promote the creation of jobs in these areas. Such
149	incentives may include financial, regulatory, and technical
150	assistance to persons and businesses involved in the
151	redevelopment of the brownfield pursuant to this act.
152	(1)  Financial incentives and local incentives for
153	redevelopment may include, but not be limited to:
154	(d)  Waiver, reduction, or limitation by line of business
155	with respect to business taxes pursuant to chapter 205.
156	Section 8.  Subsections (5) and (6) of section 379.3761,
157	Florida Statutes, are renumbered as subsections (4) and (5),
158	respectively, and present subsection (4) of that section is
159	amended to read:
160	379.3761  Exhibition or sale of wildlife; fees;
161	classifications.-
162	(4)  The provisions of this section relative to licensing
163	for exhibition do not apply to any municipal, county, state, or
164	other publicly owned wildlife exhibit or any traveling zoo,
165	circus, or exhibit licensed under chapter 205.
166	Section 9.  Subsection (5) of section 482.071, Florida
167	Statutes, is amended to read:
168	482.071  Licenses.-
169	(5)  A license under this section is a prerequisite for the
170	issuance of a local occupational license to engage in pest
171	control, as provided in s. 205.1967.
172	Section 10.  Paragraphs (b) through (g) of subsection (1)
173	of section 482.242, Florida Statutes, are redesignated as
174	paragraphs (a) through (f), respectively, and present paragraph
175	(a) of that subsection is amended to read:
176	482.242  Preemption.-
177	(1)  This chapter is intended as comprehensive and
178	exclusive regulation of pest control in this state. The
179	provisions of this chapter preempt to the state all regulation
180	of the activities and operations of pest control services,
181	including the pesticides used pursuant to labeling and
182	registration approved under part I of chapter 487. No local
183	government or political subdivision of the state may enact or
184	enforce an ordinance that regulates pest control, except that
185	the preemption in this section does not prohibit a local
186	government or political subdivision from enacting an ordinance
187	regarding any of the following:
188	(a)  Local business taxes adopted pursuant to chapter 205.
189	Section 11.  Subsections (5), (6), and (7) of section
190	489.119, Florida Statutes, are renumbered as subsections (4),
191	(5), and (6), respectively, and present subsection (4) of that
192	section is amended to read:
193	489.119  Business organizations; qualifying agents.-
194	(4)  When a certified qualifying agent, on behalf of a
195	business organization, makes application for a business tax
196	receipt in any municipality or county of this state, the
197	application shall be made with the tax collector in the name of
198	the business organization and the qualifying agent; and the
199	license, when issued, shall be issued to the business
200	organization, upon payment of the appropriate licensing fee and
201	exhibition to the tax collector of a valid certificate for the
202	qualifying agent issued by the department, and the state license
203	numbers shall be noted thereon.
204	Section 12.  Subsection (1) of section 489.127, Florida
205	Statutes, is amended to read:
206	489.127  Prohibitions; penalties.-
207	(1)  No person shall:
208	(a)  Falsely hold himself or herself or a business
209	organization out as a licensee, certificateholder, or
210	registrant;
211	(b)  Falsely impersonate a certificateholder or registrant;
212	(c)  Present as his or her own the certificate or
213	registration of another;
214	(d)  Knowingly give false or forged evidence to the board
215	or a member thereof;
216	(e)  Use or attempt to use a certificate or registration
217	that has been suspended or revoked;
218	(f)  Engage in the business or act in the capacity of a
219	contractor or advertise himself or herself or a business
220	organization as available to engage in the business or act in
221	the capacity of a contractor without being duly registered or
222	certified;
223	(g)  Operate a business organization engaged in contracting
224	after 60 days following the termination of its only qualifying
225	agent without designating another primary qualifying agent,
226	except as provided in ss. 489.119 and 489.1195;
227	(h)  Commence or perform work for which a building permit
228	is required pursuant to part IV of chapter 553 without such
229	building permit being in effect; or
230	(i)  Willfully or deliberately disregard or violate any
231	municipal or county ordinance relating to uncertified or
232	unregistered contractors.
233
234	For purposes of this subsection, a person or business
235	organization operating on an inactive or suspended certificate
236	or registration is not duly certified or registered and is
237	considered unlicensed. A business tax receipt issued under the
238	authority of chapter 205 is not a license for purposes of this
239	part.
240	Section 13.  Paragraph (c) of subsection (1) of section
241	489.128, Florida Statutes, is redesignated as paragraph (b), and
242	present paragraph (b) of that subsection is amended to read:
243	489.128  Contracts entered into by unlicensed contractors
244	unenforceable.-
245	(1)  As a matter of public policy, contracts entered into
246	on or after October 1, 1990, by an unlicensed contractor shall
247	be unenforceable in law or in equity by the unlicensed
248	contractor.
249	(b)  For purposes of this section, an individual or
250	business organization may not be considered unlicensed for
251	failing to have a business tax receipt issued under the
252	authority of chapter 205.
253	Section 14.  Paragraph (c) of subsection (3) of section
254	489.131, Florida Statutes, is amended to read:
255	489.131  Applicability.-
256	(3)  Nothing in this part limits the power of a
257	municipality or county:
258	(c)  To collect business taxes, subject to s. 205.065, and
259	inspection fees for engaging in contracting or examination fees
260	from persons who are registered with the board pursuant to local
261	examination requirements and issue business tax receipts.
262	However, nothing in this part shall be construed to require
263	general contractors, building contractors, or residential
264	contractors to obtain additional business tax receipts for
265	specialty work when such specialty work is performed by
266	employees of such contractors on projects for which they have
267	substantially full responsibility and such contractors do not
268	hold themselves out to the public as being specialty
269	contractors.
270	Section 15.  Subsection (3) of section 489.516, Florida
271	Statutes, is amended to read:
272	489.516  Qualifications to practice; restrictions;
273	prerequisites.-
274	(3)  When a certificateholder desires to engage in
275	contracting in any area of the state, as a prerequisite
276	therefor, he or she shall only be required to exhibit to the
277	local building official, tax collector, or other authorized
278	person in charge of the issuance of licenses and building or
279	electrical permits in the area evidence of holding a current
280	certificate and a current business tax receipt issued by the
281	jurisdiction in which the certificateholder's principal place of
282	business is located and having paid the fee for the permit
283	required of other persons. However, a local construction
284	regulation board may deny the issuance of an electrical permit
285	to a certified contractor, or issue a permit with specific
286	conditions, if the local construction regulation board has found
287	such contractor, through the public hearing process, to be
288	guilty of fraud or a willful building code violation within the
289	county or municipality that the local construction regulation
290	board represents, or if the local construction regulation board
291	has proof that such contractor, through the public hearing
292	process, has been found guilty, in another county or
293	municipality within the past 12 months, of fraud or a willful
294	building code violation and finds, after providing notice to the
295	contractor, that such fraud or violation would have been fraud
296	or a violation if committed in the county or municipality that
297	the local construction board represents. Notification of and
298	information concerning such permit denial shall be submitted to
299	the Department of Business and Professional Regulation within 15
300	days after the local construction regulation board decides to
301	deny the permit.
302	Section 16.  Subsections (7) through (10) of section
303	489.521, Florida Statutes, are renumbered as subsections (6)
304	through (9), respectively, and present subsection (6) of that
305	section is amended to read:
306	489.521  Business organizations; qualifying agents.-
307	(6)  When a business organization qualified to engage in
308	contracting makes application for a business tax receipt in any
309	municipality or county of this state, the application shall be
310	made with the tax collector in the name of the business
311	organization, and the business tax receipt, when issued, shall
312	be issued to the business organization upon payment of the
313	appropriate licensing fee and exhibition to the tax collector of
314	a valid certificate issued by the department.
315	Section 17.  Section 489.5315, Florida Statutes, is amended
316	to read:
317	489.5315  Proprietary electrical or alarm contractors.-
318	Businesses that obtain an electrical or burglar alarm system
319	license to work only on their own equipment, and that do not
320	offer electrical or alarm contracting services to the public,
321	are not electrical or burglar alarm system contracting
322	businesses and do not have to obtain a business tax receipt in
323	addition to any they are otherwise required to have.
324	Section 18.  Paragraph (c) of subsection (1) of section
325	489.532, Florida Statutes, is redesignated as paragraph (b), and
326	present paragraph (b) of that subsection is amended to read:
327	489.532  Contracts entered into by unlicensed contractors
328	unenforceable.-
329	(1)  As a matter of public policy, contracts entered into
330	on or after October 1, 1990, by an unlicensed contractor shall
331	be unenforceable in law or in equity by the unlicensed
332	contractor.
333	(b)  For purposes of this section, an individual or
334	business organization shall not be considered unlicensed for
335	failing to have a business tax receipt issued under the
336	authority of chapter 205.
337	Section 19.  Paragraph (q) of subsection (1) of section
338	489.533, Florida Statutes, is amended to read:
339	489.533  Disciplinary proceedings.-
340	(1)  The following acts shall constitute grounds for
341	disciplinary actions as provided in subsection (2):
342	(q)  Failing to affix a registration or certification
343	number as required by s. 489.521(6) s. 489.521(7).
344
345	For the purposes of this subsection, construction is considered
346	to be commenced when the contract is executed and the contractor
347	has accepted funds from the customer or lender.
348	Section 20.  Subsection (9) of section 489.537, Florida
349	Statutes, is renumbered as subsection (8), and paragraph (b) of
350	subsection (3) and present subsection (8) of that section are
351	amended to read:
352	489.537  Application of this part.-
353	(3)  Nothing in this act limits the power of a municipality
354	or county:
355	(b)  To collect fees for business tax receipts and
356	inspections for engaging in contracting or examination fees from
357	persons who are registered with the local boards pursuant to
358	local examination requirements.
359	(8)  Persons licensed under this part are subject to ss.
360	205.0535(1) and 205.065, as applicable.
361	Section 21.  Subsection (3) of section 500.511, Florida
362	Statutes, is amended to read:
363	500.511  Fees; enforcement; preemption.-
364	(3)  PREEMPTION OF AUTHORITY TO REGULATE.-Regulation of
365	bottled water plants, water vending machines, water vending
366	machine operators, and packaged ice plants is preempted by the
367	state. No county or municipality may adopt or enforce any
368	ordinance that regulates the licensure or operation of bottled
369	water plants, water vending machines, or packaged ice plants,
370	unless it is determined that unique conditions exist within the
371	county which require the county to regulate such entities in
372	order to protect the public health. This subsection does not
373	prohibit a county or municipality from requiring a business tax
374	pursuant to chapter 205.
375	Section 22.  Subsection (1) of section 501.016, Florida
376	Statutes, is amended to read:
377	501.016  Health studios; security requirements.-Each health
378	studio that sells contracts for health studio services shall
379	meet the following requirements:
380	(1)  Each health studio shall maintain for each separate
381	business location a bond issued by a surety company admitted to
382	do business in this state. The principal sum of the bond shall
383	be $50,000, and the bond, when required, shall be obtained
384	before a business tax receipt may be issued under chapter 205.
385	Upon issuance of a business tax receipt, the licensing authority
386	shall immediately notify the department of such issuance in a
387	manner established by the department by rule. The bond shall be
388	in favor of the state for the benefit of any person injured as a
389	result of a violation of ss. 501.012-501.019. The aggregate
390	liability of the surety to all persons for all breaches of the
391	conditions of the bonds provided herein shall in no event exceed
392	the amount of the bond. The original surety bond required by
393	this section shall be filed with the department.
394	Section 23.  Paragraphs (c) through (f) of subsection (3)
395	of section 501.143, Florida Statutes, are redesignated as
396	paragraphs (b) through (e), respectively, and present paragraph
397	(b) of that subsection is amended to read:
398	501.143  Dance Studio Act.-
399	(3)  REGISTRATION OF BALLROOM DANCE STUDIOS.-
400	(b)  Any person applying for or renewing a local business
401	tax receipt to engage in business as a ballroom dance studio
402	must exhibit an active registration certificate from the
403	department before the local business tax receipt may be issued
404	or reissued under chapter 205.
405	Section 24.  Subsection (9) of section 501.160, Florida
406	Statutes, is amended to read:
407	501.160  Rental or sale of essential commodities during a
408	declared state of emergency; prohibition against unconscionable
409	prices.-
410	(9)  Upon a declaration of a state of emergency by the
411	Governor, in order to protect the health, safety, and welfare of
412	residents, any person who offers goods and services for sale to
413	the public during the duration of the emergency and who does not
414	possess a business tax receipt under s. 205.032 or s. 205.042
415	commits a misdemeanor of the second degree, punishable as
416	provided in s. 775.082 or s. 775.083. During a declared
417	emergency, this subsection does not apply to religious,
418	charitable, fraternal, civic, educational, or social
419	organizations. During a declared emergency and when there is an
420	allegation of price gouging against the person, failure to
421	possess a license constitutes reasonable cause to detain the
422	person, provided that the detention shall only be made in a
423	reasonable manner and only for a reasonable period of time
424	sufficient for an inquiry into the circumstances surrounding the
425	failure to possess a license.
426	Section 25.  Subsection (1) of section 507.13, Florida
427	Statutes, is amended to read:
428	507.13  Local regulation.-
429	(1)(a)  Except as provided in paragraph paragraphs (b) and
430	(c), this chapter preempts a local ordinance or regulation of a
431	county or municipality which regulates transactions relating to
432	movers of household goods or moving brokers.
433	(b)  This chapter does not preempt an ordinance or
434	regulation originally enacted by a county before January 1,
435	2011, or a subsequent amendment to such an ordinance or
436	regulation. However, registration fees required by such an
437	ordinance or regulation must be reasonable and may not exceed
438	the cost of administering the ordinance or regulation. In
439	addition, registration and bonding may be required only of a
440	mover or moving broker whose principal place of business is
441	located within that county's jurisdiction.
442	(c)  This section does not preempt a local government's
443	authority to levy a local business tax pursuant to chapter 205.
444	Section 26.  Paragraph (f) of subsection (3) of section
445	539.001, Florida Statutes, is amended to read:
446	539.001  The Florida Pawnbroking Act.-
447	(3)  LICENSE REQUIRED.-
448	(f)  Any person applying for or renewing a local
449	occupational license to engage in business as a pawnbroker must
450	exhibit a current license from the agency before the local
451	business tax receipt may be issued or reissued.
452	Section 27.  Section 559.939, Florida Statutes, is amended
453	to read:
454	559.939  State preemption.-No municipality or county or
455	other political subdivision of this state shall have authority
456	to levy or collect any registration fee or tax, as a regulatory
457	measure, or to require the registration or bonding in any manner
458	of any seller of travel who is registered or complies with all
459	applicable provisions of this part, unless that authority is
460	provided for by special or general act of the Legislature. Any
461	ordinance, resolution, or regulation of any municipality or
462	county or other political subdivision of this state which is in
463	conflict with any provision of this part is preempted by this
464	part. The provisions of this section do not apply to any local
465	business tax levied pursuant to chapter 205.
466	Section 28.  This act shall take effect July 1, 2012.

CODING: Words stricken are deletions; words underlined are additions.