Bill Text: FL S0582 | 2011 | Regular Session | Comm Sub

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Bill Title: Local Business Taxes

Spectrum: Slight Partisan Bill (? 2-1)

Status: (Introduced - Dead) 2011-05-03 - Read 2nd time -SJ 745 [S0582 Detail]

Download: Florida-2011-S0582-Comm_Sub.html

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       Florida Senate - 2011                       CS for CS for SB 582
       
       
       
       By the Committees on Budget Subcommittee on Finance and Tax; and
       Community Affairs; and Senator Detert
       
       
       
       593-03924-11                                           2011582c2
    1                        A bill to be entitled                      
    2         An act relating to local business taxes; amending s.
    3         205.022, F.S.; defining the term “independent
    4         contractor”; creating s. 205.066, F.S.; exempting an
    5         individual engaging in or managing a business in an
    6         individual capacity as an employee from requirements
    7         related to local business taxes; specifying that an
    8         individual licensed and operating as a broker
    9         associate or sales associate is an employee;
   10         specifying that an independent contractor is not an
   11         employee; prohibiting a local governing authority from
   12         holding an exempt employee liable for the failure of a
   13         principal or employer to comply with certain
   14         obligations related to a local business tax or
   15         requiring an exempt employee to take certain actions
   16         related to a local business tax; prohibiting a local
   17         governing authority from requiring a principal or
   18         employer to provide personal or contact information
   19         for exempt individuals in order to obtain a local
   20         business tax receipt; providing that the exemption
   21         does not apply to a business tax imposed on an
   22         individual employee by a municipality or county
   23         pursuant to a resolution or ordinance adopted before
   24         October 13, 2010; amending s. 205.194, F.S.; deleting
   25         obsolete provisions; requiring a person applying for
   26         or renewing a local business tax receipt to engage in
   27         or manage a business or occupation regulated by the
   28         Florida Supreme Court or a state agency to exhibit
   29         certain documentation before such receipt may be
   30         issued; authorizing online renewals as a means of
   31         providing electronic certifications that meet such
   32         requirement; deleting a requirement that the
   33         Department of Business and Professional Regulation
   34         provide certain professional regulation information to
   35         local officials who issue business tax receipts;
   36         deleting a provision prohibiting a local official who
   37         issues business tax receipts from renewing a license
   38         under certain circumstances; providing an effective
   39         date.
   40  
   41  Be It Enacted by the Legislature of the State of Florida:
   42  
   43         Section 1. Subsection (9) is added to section 205.022,
   44  Florida Statutes, to read:
   45         205.022 Definitions.—When used in this chapter, the
   46  following terms and phrases shall have the meanings ascribed to
   47  them in this section, except when the context clearly indicates
   48  a different meaning:
   49         (9) “Independent contractor” has the same meaning as
   50  provided in s. 440.02(15)(d)1.a. and b.
   51         Section 2. Effective July 1, 2011, and operating
   52  retroactively to October 13, 2010, section 205.066, Florida
   53  Statutes, is created to read:
   54         205.066 Exemptions; employees.—
   55         (1) An individual who engages in or manages a business,
   56  profession, or occupation as an employee of another person is
   57  not required to apply for an exemption from a local business
   58  tax, pay a local business tax, or obtain a local business tax
   59  receipt. For purposes of this section, an individual licensed
   60  and operating as a broker associate or sales associate under
   61  chapter 475 is an employee. An individual acting in the capacity
   62  of an independent contractor is not an employee.
   63         (2) An employee may not be held liable by any local
   64  governing authority for the failure of a principal or employer
   65  to apply for an exemption from a local business tax, pay a local
   66  business tax, or obtain a local business tax receipt. An
   67  individual exempt under this section may not be required by any
   68  local governing authority to apply for an exemption from a local
   69  business tax, otherwise prove his or her exempt status, or pay
   70  any tax or fee related to a local business tax.
   71         (3) A principal or employer who is required to obtain a
   72  local business tax receipt may not be required by a local
   73  governing authority to provide personal or contact information
   74  for individuals exempt under this section in order to obtain a
   75  local business tax receipt.
   76         (4) The exemption provided in this section does not apply
   77  to a business tax imposed on individual employees by a
   78  municipality or county pursuant to a resolution or ordinance
   79  adopted before October 13, 2010. Municipalities or counties
   80  that, before October 13, 2010, had a classification system that
   81  was in compliance with the requirements of this chapter, and
   82  that actually resulted in individual employees paying a business
   83  tax, may continue to impose such a tax in that manner.
   84         Section 3. Section 205.194, Florida Statutes, is amended to
   85  read:
   86         205.194 Prohibition of local business tax receipt without
   87  exhibition of state license or registration.—
   88         (1) Any person applying for or renewing a local business
   89  tax receipt for the period beginning October 1, 1985, to
   90  practice any profession or engage in or manage any business or
   91  occupation regulated by the Department of Business and
   92  Professional Regulation, the Florida Supreme Court, or any other
   93  state regulatory agency, including or any board or commission
   94  thereof, must exhibit an active state certificate, registration,
   95  or license, or proof of copy of the same, before such local
   96  receipt may be issued. Online renewals may meet this requirement
   97  by providing for electronic certification by applicants.
   98  Thereafter, only persons applying for the first time for a
   99  receipt must exhibit such certification, registration, or
  100  license.
  101         (2) The Department of Business and Professional Regulation
  102  shall, by August 1 of each year, supply to the local official
  103  who issues local business tax receipts a current list of
  104  professions it regulates and information regarding those persons
  105  for whom receipts should not be renewed due to the suspension,
  106  revocation, or inactivation of such person’s state license,
  107  certificate, or registration. The official who issues local
  108  business tax receipts shall not renew such license unless such
  109  person can exhibit an active state certificate, registration, or
  110  license.
  111         (2)(3) This section shall not apply to s. 489.113, s.
  112  489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s.
  113  489.521, or s. 489.537.
  114         Section 4. This act shall take effect July 1, 2011.