Florida SB 868: Local Business Taxes

Bill Text

868 
Local Business Taxes 
2019-02-07T08:42:08Z 
Revising the authority of a governing body of a county to levy business taxes; deleting exceptions from certain apportionment and distribution requirements for certain counties; reducing the maximum fees for certain receipt transfers, etc. 
Original Filed Version 
2019 
S 
2019-07-01T00:00:00Z 
GB 
General Bill 
__ 

 Florida Senate - 2019 SB 868 

 By Senator Hutson 

 7-01341-19 2019868__ 
 1 A bill to be entitled 
 2 An act relating to local business taxes; amending s. 
 3 205.032, F.S.; revising the authority of a governing 
 4 body of a county to levy business taxes; providing 
 5 retroactive applicability; specifying a limit on such 
 6 taxes; deleting procedures for levying business taxes; 
 7 amending s. 205.033, F.S.; reducing the maximum fees 
 8 for certain receipt transfers; deleting exceptions 
 9 from certain apportionment and distribution 
 10 requirements for certain counties; deleting provisions 
 11 authorizing certain counties to levy and collect 
 12 additional business taxes; conforming provisions to 
 13 changes made by the act; amending s. 205.042, F.S.; 
 14 revising the authority of a governing body of an 
 15 incorporated municipality to levy business taxes; 
 16 providing retroactive applicability; specifying a 
 17 limit on such taxes; deleting procedures for levying 
 18 business taxes; amending s. 205.043, F.S.; reducing 
 19 the maximum fees for certain receipt transfers; 
 20 conforming a provision to changes made by the act; 
 21 amending ss. 205.0535 and 205.054, F.S.; conforming 
 22 provisions to changes made by the act; providing an 
 23 effective date. 
 24 
 25 Be It Enacted by the Legislature of the State of Florida: 
 26 
 27 Section 1. Section 205.032, Florida Statutes, is amended to 
 28 read: 
 29 205.032 Levy; counties.—The governing body of a county may 
 30 continue to levy, by appropriate resolution or ordinance, a 
 31 business tax for the privilege of engaging in or managing any 
 32 business, profession, or occupation within its jurisdiction if 
 33 an appropriate resolution or ordinance was adopted before 
 34 January 1, 2019. The business tax imposed on a taxpayer may not 
 35 exceed $25 However, the governing body must first give at least 
 36 14 days’ public notice between the first and last reading of the 
 37 resolution or ordinance by publishing a notice in a newspaper of 
 38 general circulation within its jurisdiction as defined by law. 
 39 The public notice must contain the proposed classifications and 
 40 rates applicable to the business tax. 
 41 Section 2. Section 205.033, Florida Statutes, is amended to 
 42 read: 
 43 205.033 Conditions for levy; counties.— 
 44 (1) The following conditions are imposed on the authority 
 45 of a county governing body to levy a business tax: 
 46 (a) The tax must be based upon reasonable classifications 
 47 and must be uniform throughout any class. 
 48 (b) Unless the county implements s. 205.0535 or adopts a 
 49 new business tax ordinance under s. 205.0315, a business tax 
 50 levied under this subsection may not exceed the rate provided by 
 51 this chapter in effect for the year beginning October 1, 1971; 
 52 however, beginning October 1, 1980, the county governing body 
 53 may increase business taxes authorized by this chapter. The 
 54 amount of the increase above the tax rate levied on October 1, 
 55 1971, for taxes levied at a flat rate may be up to 100 percent 
 56 for business taxes that are $100 or less; 50 percent for 
 57 business taxes that are between $101 and $300; and 25 percent 
 58 for business taxes that are more than $300. Beginning October 1, 
 59 1982, the increase may not exceed 25 percent for taxes levied at 
 60 graduated or per unit rates. Authority to increase business 
 61 taxes does not apply to licenses or receipts granted to any 
 62 utility franchised by the county for which a franchise fee is 
 63 paid. 
 64 (b)(c) A receipt is not valid for more than 1 year, and all 
 65 receipts expire on September 30 of each year, except as 
 66 otherwise provided by law. 
 67 (2) A Any receipt may be transferred to a new owner, when 
 68 there is a bona fide sale of the business, upon payment of a 
 69 transfer fee of up to 10 percent of the annual business tax, but 
 70 not less than $3 nor more than $25, and presentation of the 
 71 original receipt and evidence of the sale. Such transfer fee 
 72 must be at least $3 but not more than $10. 
 73 (3) Upon written request and presentation of the original 
 74 receipt, a any receipt may be transferred from one location to 
 75 another location in the same county upon payment of a transfer 
 76 fee of up to 10 percent of the annual business tax. Such 
 77 transfer fee must be at least $3 but not more than $10,but not 
 78 less than $3 nor more than $25. 
 79 (4) The revenues derived from the business tax, exclusive 
 80 of the costs of collection and any credit given for municipal 
 81 bu