Bill Text: FL S0770 | 2012 | Regular Session | Comm Sub

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Bill Title: Exemptions from Local Business Taxes

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2012-03-08 - Laid on Table, refer to HB 7125 -SJ 991 [S0770 Detail]

Download: Florida-2012-S0770-Comm_Sub.html

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       Florida Senate - 2012                              CS for SB 770
       
       
       
       By the Committee on Budget Subcommittee on Finance and Tax; and
       Senator Hays
       
       
       
       593-04223-12                                           2012770c1
    1                        A bill to be entitled                      
    2         An act relating to exemptions from local business
    3         taxes; creating s. 205.067, F.S.; specifying that an
    4         individual licensed and operating as a broker
    5         associate or sales associate is not required to apply
    6         for an exemption from a local business tax or take
    7         certain actions relating to a local business tax;
    8         prohibiting a local governing authority from holding
    9         such exempt individual liable for the failure of a
   10         principal or employer to comply with certain
   11         obligations related to a local business tax or from
   12         requiring the exempt individual to take certain
   13         actions related to a local business tax; prohibiting a
   14         local governing authority from requiring a principal
   15         or employer to provide personal or contact information
   16         for such exempt individuals in order to obtain a local
   17         business tax receipt; amending s. 205.066, F.S.;
   18         conforming provisions; providing an effective date.
   19  
   20  Be It Enacted by the Legislature of the State of Florida:
   21  
   22         Section 1. Section 205.067, Florida Statutes, is created to
   23  read:
   24         205.067 Exemptions; broker associates and sales
   25  associates.—
   26         (1) An individual licensed and operating as a broker
   27  associate or sales associate under chapter 475 is not required
   28  to apply for an exemption from a local business tax, pay a local
   29  business tax, or obtain a local business tax receipt.
   30         (2) An individual exempt under this section may not be held
   31  liable by any local governing authority for the failure of a
   32  principal or employer to apply for an exemption from a local
   33  business tax, pay a local business tax, or obtain a local
   34  business tax receipt. An individual exempt under this section
   35  may not be required by any local governing authority to apply
   36  for an exemption from a local business tax, otherwise prove his
   37  or her exempt status, or pay any tax or fee related to a local
   38  business tax.
   39         (3) A principal or employer who is required to obtain a
   40  local business tax receipt may not be required by a local
   41  governing authority to provide personal or contact information
   42  for individuals exempt under this section in order to obtain a
   43  local business tax receipt.
   44         Section 2. Subsection (1) of section 205.066, Florida
   45  Statutes, is amended to read:
   46         205.066 Exemptions; employees.—
   47         (1) An individual who engages in or manages a business,
   48  profession, or occupation as an employee of another person is
   49  not required to apply for an exemption from a local business
   50  tax, pay a local business tax, or obtain a local business tax
   51  receipt. For purposes of this section, an individual licensed
   52  and operating as a broker associate or sales associate under
   53  chapter 475 is an employee. An individual acting in the capacity
   54  of an independent contractor is not an employee.
   55         Section 3. This act shall take effect October 1, 2012.