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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to local business taxes; repealing 2
chapter 205, F.S., relating to local business taxes; 3
amending ss. 125.01047, 166.04465, 202.24, 213.0535, 4
213.756, 213.055, 290.0057, 330.41, 337.401, 376.84, 5
379.3761, 482.071, 482.242, 489.127, 489.128, 489.131, 6
489.532, 489.537, 500.12, 500.511, 501.015, 501.016, 7
501.160, 507.13, 539.001, 559.904, 559.928, 559.9281, 8
559.935, 559.939, 559.955, and 616.12, F. S.; 9
conforming provisions and cross -references to changes 10
made by the act ; providing 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
ss. 205.013, 205.022, 205.0 23, 205.0315, 205.032, 205.033, 16
205.042, 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535, 17
205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065, 18
205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194, 19
205.196, 205.1965, 205.1967, 20 5.1969, 205.1971, 205.1973, and 20
205.1975, Florida Statutes, is repealed. 21
Section 2. Subsection (2), paragraph (b) of subsection 22
(3), and paragraph (b) of subsection (4) of section 125.01047, 23
Florida Statutes, are amended to read: 24
125.01047 Rules and ordinances relating to towing 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
services.— 26
(2) The prohibition set forth in subsection (1) does not 27
affect a county's authority to : 28
(a) Levy a reasonable business tax under s. 205.0315, s. 29
205.033, or s. 205.0535. 30
(b) impose and collect a reasonable ad ministrative fee or 31
charge on the registered owner or other legally authorized 32
person in control of a vehicle or vessel, not to exceed 25 33
percent of the maximum towing rate, to cover the cost of 34
enforcement, including parking enforcement, by the county whe n 35
the vehicle or vessel is towed from public property. An 36
authorized wrecker operator or towing business may impose and 37
collect the administrative fee or charge on behalf of the county 38
and shall remit such fee or charge to the county only after it 39
is collected. 40
(3) 41
(b) A charter county may impose and collect an 42
administrative fee or charge as provided in subsection (2) 43
paragraph (2)(b) but may not impose such fee or charge on a 44
towing business or an authorized wrecker operator. If the 45
charter county imposes such administrative fee or charge, the 46
charter county may authorize a towing business or authorized 47
wrecker operator to impose and collect such fee or charge on 48
behalf of the county, and the towing business or authorized 49
wrecker operator shall remit su ch fee or charge to the charter 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
county only after it is collected. 51
(4) 52
(b) A charter county may impose and collect an 53
administrative fee or charge as provided in subsection (2) 54
paragraph (2)(b); however, it may not impose that fee or charge 55
upon a towing business or an authorized wrecker operator. If 56
such charter county imposes such administrative fee or charge, 57
such fee or charge must be imposed on the registered owner or 58
other legally authorized person in control of a vehicle or 59
vessel. The fee or char ge may not exceed 25 percent of the 60
maximum towing rate to cover the cost of enforcement, including 61
parking enforcement, by the charter county when the vehicle or 62
vessel is towed from public property. The charter county may 63
authorize an authorized wrecker operator or towing business to 64
impose and collect the administrative fee or charge on behalf of 65
the charter county, and the authorized wrecker operator or 66
towing business shall remit such fee or charge to the charter 67
county only after it is collected. 68
Section 3. Subsection (2) of section 166.04465, Florida 69
Statutes, is amended to read: 70
166.04465 Rules and ordinances relating to towing 71
services.— 72
(2) The prohibition set forth in subsection (1) does not 73
affect a municipality's authority to : 74
(a) Levy a reasonable business tax under s. 205.0315, s. 75
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
205.043, or s. 205.0535. 76
(b) impose and collect a reasonable administrative fee or 77
charge on the registered owner or other legally authorized 78
person in control of a vehicle or vessel, not to excee d 25 79
percent of the maximum towing rate, to cover the cost of 80
enforcement, including parking enforcement, by the municipality 81
when the vehicle or vessel is towed from public property. An 82
authorized wrecker operator or towing business may impose and 83
collect the administrative fee or charge on behalf of the 84
municipality and shall remit such fee or charge to the 85
municipality only after it is collected. 86
Section 4. Paragraph (c) of subsection (2) of section 87
202.24, Florida Statutes, is amended to read: 88
202.24 Limitations on local taxes and fees imposed on 89
dealers of communications services. — 90
(2) 91
(c) This subsection does not apply to: 92
1. Local communications services taxes levied under this 93
chapter. 94
2. Ad valorem taxes levied pursuant to chapter 200. 95
3. Business taxes levied under chapter 205. 96
3.4. "911" service charges levied under chapter 365. 97
4.5. Amounts charged for the rental or other use of 98
property owned by a public body which is not in the public 99
rights-of-way to a dealer of communication s services for any 100
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
purpose, including, but not limited to, the placement or 101
attachment of equipment used in the provision of communications 102
services. 103
5.6. Permit fees of general applicability which are not 104
related to placing or maintaining facilities in or on public 105
roads or rights-of-way. 106
6.7. Permit fees related to placing or maintaining 107
facilities in or on public roads or rights -of-way pursuant to s. 108
337.401. 109
7.8. Any in-kind requirements, institutional networks, or 110
contributions for, or in support of, the use or construction of 111
public, educational, or governmental access facilities allowed 112
under federal law and imposed on providers of video service 113
pursuant to any existing ordinance or an existing franchise 114
agreement granted by each municipality or county, under which 115
ordinance or franchise agreement service is provided before July 116
1, 2007, or as permitted under chapter 610. This subparagraph 117
does not prohibit providers of video service from recovering the 118
expenses as allowed under federal law. 119
8.9. Special assessments and impact fees. 120
9.10. Pole attachment fees that are charged by a local 121
government for attachments to utility poles owned by the local 122
government. 123
10.11. Utility service fees or other similar user fees for 124
utility services. 125
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
11.12. Any other generally applicable tax, fee, charge, or 126
imposition authorized by general law on July 1, 2000, which is 127
not specifically prohibited by this subsection or included as a 128
replaced revenue source in s. 202.20. 129
Section 5. Paragraph (a) of sub section (4) of section 130
213.0535, Florida Statutes, is amended to read: 131
213.0535 Registration Information Sharing and Exchange 132
Program.— 133
(4) There are two levels of participation: 134
(a) Each unit of state or local government responsible for 135
administering one or more of the provisions specified in 136
subparagraphs 1.-7. 1.-8. is a level-one participant. Level -one 137
participants shall exchange, monthly or quarterly, as determined 138
jointly by each participant and the department, the data 139
enumerated in subsection (2) for each new registrant, new filer, 140
or initial reporter, permittee, or licensee, with respect to the 141
following taxes, licenses, or permits: 142
1. The sales and use tax imposed under chapter 212. 143
2. The tourist development tax imposed under s. 125.0104 . 144
3. The tourist impact tax imposed under s. 125.0108. 145
4. Local business taxes imposed under chapter 205. 146
4.5. Convention development taxes imposed under s. 147
212.0305. 148
5.6. Public lodging and food service establishment 149
licenses issued pursuant to ch apter 509. 150
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6.7. Beverage law licenses issued pursuant to chapter 561. 151
7.8. A municipal resort tax as authorized under chapter 152
67-930, Laws of Florida. 153
Section 6. Paragraph (b) of subsection (2) of section 154
213.756, Florida Statutes, is amended to read: 155
213.756 Funds collected are state tax funds. — 156
(2) 157
(b) This subsection applies to those taxes enumerated in 158
s. 72.011, excluding chapter 202 and that portion of chapter 203 159
collected thereunder , and also applies to taxes imposed under 160
chapter 205. 161
Section 7. Paragraph (b) of subsection (3) of section 162
213.055, Florida Statutes, is amended to read: 163
213.055 Declared emergency; waiver or suspension of 164
specified revenue laws and other requirements. — 165
(3) 166
(b)1. Notwithstanding any other law, an out-of-state 167
business that is conducting operations within this state during 168
a disaster-response period solely for purposes of performing 169
emergency-related work or pursuant to a mutual aid agreement is 170
not considered to have established a level of presence that 171
would require that business to register, file, and remit state 172
or local taxes or fees or require that business to be subject to 173
any registration, licensing, or filing requirements in this 174
state. For purposes of any state or local tax on or measured, in 175
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
whole or in part, by net or gross income or receipts, the 176
activity of the out-of-state business conducted in this state 177
during the disaster-response period must be disregarded with 178
respect to any filing requirements for such tax, including the 179
filing required for a consolidated group of which the out -of- 180
state business may be a part. This includes the following: 181
a. Reemployment assistance taxes. 182
b. State or local professional or occupational licensing 183
requirements or related fees. 184
c. Local business taxes. 185
c.d. Taxes on the operation of commercial motor vehicles. 186
d.e. Corporate income tax. 187
e.f. Tangible personal property tax and use tax on 188
equipment that is brought into the state by the out -of-state 189
business, used by the out -of-state business only to perform 190
emergency-related work during the disaster -response period, and 191
removed from the state by the out -of-state business after the 192
disaster-response period. 193
2. Notwithstanding any other law, an out -of-state employee 194
whose only employment in thi s state is for the performance of 195
emergency-related work or pursuant to a mutual aid agreement 196
during a disaster-response period is not required to comply with 197
state or local occupational licensing requirements or related 198
fees. 199
Section 8. Paragraph (e) of subsection (1) of section 200
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
290.0057, Florida Statutes, is amended to read: 201
290.0057 Enterprise zone development plan. — 202
(1) Any application for designation as a new enterprise 203
zone must be accompanied by a strategic plan adopted by the 204
governing body of the municipality or county, or the governing 205
bodies of the county and one or more municipalities together. At 206
a minimum, the plan must: 207
(e) Commit the governing body or bodies to enact and 208
maintain local fiscal and regulatory incentives, if approval for 209
the area is received under s. 290.0065. These incentives may 210
include the municipal public service tax exemption provided by 211
s. 166.231, the economic development ad valorem tax exemption 212
provided by s. 196.1995, the business tax exemption provided by 213
s. 205.054, local impact fee abatement or reduction, or low -214
interest or interest -free loans or grants to businesses to 215
encourage the revitalization of the nominated area. 216
Section 9. Paragraph (c) of subsection (3) of section 217
330.41, Florida Statutes, is amended to read: 218
330.41 Unmanned Aircraft Systems Act. — 219
(3) REGULATION.— 220
(c) Except as otherwise expressly provided, a political 221
subdivision may not withhold issuance of a business tax receipt, 222
development permit, or other use approval to a drone del ivery 223
service or enact or enforce an ordinance or resolution that 224
prohibits a drone delivery service's operation based on the 225
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
location of its drone port, notwithstanding part II of chapter 226
163 and chapter 205. A political subdivision may enforce minimum 227
setback and landscaping regulations that are generally 228
applicable to permitted uses in the drone port site's zoning 229
district. This paragraph may not be construed to authorize a 230
political subdivision to require additional landscaping as a 231
condition of approva l of a drone port. 232
Section 10. Paragraph (f) of subsection (3) of section 233
337.401, Florida Statutes, is amended to read: 234
337.401 Use of right -of-way for utilities subject to 235
regulation; permit; fees. — 236
(3) 237
(f) Except as expressly allowed or authori zed by general 238
law and except for the rights -of-way permit fees subject to 239
paragraph (c), a municipality or county may not levy on a 240
provider of communications services a tax, fee, or other charge 241
or imposition for operating as a provider of communications 242
services within the jurisdiction of the municipality or county 243
which is in any way related to using its roads or rights -of-way. 244
A municipality or county may not require or solicit in -kind 245
compensation, except as otherwise provided in s. 202.24(2)(c)7. 246
s. 202.24(2)(c)8., provided that the in -kind compensation is not 247
a franchise fee under federal law. Nothing in this paragraph 248
impairs the authority of a municipality or county to request 249
public, educational, or governmental access channels pursuant to 250
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
s. 610.109. Nothing in this paragraph shall impair any ordinance 251
or agreement in effect on May 22, 1998, or any voluntary 252
agreement entered into subsequent to that date, which provides 253
for or allows in-kind compensation by a telecommunications 254
company. 255
Section 11. Paragraphs (e) through (o) of subsection (1) 256
of section 376.84, Florida Statutes, are redesignated as 257
paragraphs (d) through (n), respectively, and present paragraph 258
(d) of that subsection is amended, to read: 259
376.84 Brownfield redevelopment economic incentives. —It is 260
the intent of the Legislature that brownfield redevelopment 261
activities be viewed as opportunities to significantly improve 262
the utilization, general condition, and appearance of these 263
sites. Different standards than those in plac e for new 264
development, as allowed under current state and local laws, 265
should be used to the fullest extent to encourage the 266
redevelopment of a brownfield. State and local governments are 267
encouraged to offer redevelopment incentives for this purpose, 268
as an ongoing public investment in infrastructure and services, 269
to help eliminate the public health and environmental hazards, 270
and to promote the creation of jobs in these areas. Such 271
incentives may include financial, regulatory, and technical 272
assistance to persons and businesses involved in the 273
redevelopment of the brownfield pursuant to this act. 274
(1) Financial incentives and local incentives for 275
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
redevelopment may include, but not be limited to: 276
(d) Waiver, reduction, or limitation by line of business 277
with respect to business taxes pursuant to chapter 205. 278
Section 12. Subsections (5) and (6) of section 379.3761, 279
Florida Statutes, are renumbered as subsection (4) and (5), 280
respectively, and present subsection (4) of that section is 281
amended to read: 282
379.3761 Exhibition or sale of wildlife; fees; 283
classifications.— 284
(4) The provisions of this section relative to licensing 285
for exhibition do not apply to any municipal, county, state, or 286
other publicly owned wildlife exhibit or any traveling zoo, 287
circus, or exhibit licensed under chapter 205. 288
Section 13. Subsection (5) of section 482.071, Florida 289
Statutes, is amended to read: 290
482.071 Licenses.— 291
(5) A license under this section is a prerequisite for the 292
issuance of a local occupational license to engage i n pest 293
control, as provided in s. 205.1967. 294
Section 14. Paragraphs (b) through (g) of subsection (1) 295
of section 482.242, Florida Statutes, are redesignated as 296
paragraphs (a) through (f), respectively, and present paragraph 297
(a) of that subsection is ame nded, to read: 298
482.242 Preemption. — 299
(1) This chapter is intended as comprehensive and 300
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
exclusive regulation of pest control in this state. The 301
provisions of this chapter preempt to the state all regulation 302
of the activities and operations of pest contro l services, 303
including the pesticides used pursuant to labeling and 304
registration approved under part I of chapter 487. No local 305
government or political subdivision of the state may enact or 306
enforce an ordinance that regulates pest control, except that 307
the preemption in this section does not prohibit a local 308
government or political subdivision from enacting an ordinance 309
regarding any of the following: 310
(a) Local business taxes adopted pursuant to chapter 205. 311
Section 15. Subsection (1) of section 489.127 , Florida 312
Statutes, is amended to read: 313
489.127 Prohibitions; penalties. — 314
(1) No person shall: 315
(a) Falsely hold himself or herself or a business 316
organization out as a licensee, certificateholder, or 317
registrant; 318
(b) Falsely impersonate a certificate holder or registrant; 319
(c) Present as his or her own the certificate or 320
registration of another; 321
(d) Knowingly give false or forged evidence to the board 322
or a member thereof; 323
(e) Use or attempt to use a certificate or registration 324
that has been suspen ded or revoked; 325
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(f) Engage in the business or act in the capacity of a 326
contractor or advertise himself or herself or a business 327
organization as available to engage in the business or act in 328
the capacity of a contractor without being duly registered or 329
certified; 330
(g) Operate a business organization engaged in contracting 331
after 60 days following the termination of its only qualifying 332
agent without designating another primary qualifying agent, 333
except as provided in ss. 489.119 and 489.1195; 334
(h) Commence or perform work for which a building permit 335
is required pursuant to part IV of chapter 553 without such 336
building permit being in effect; or 337
(i) Willfully or deliberately disregard or violate any 338
municipal or county ordinance relating to uncertified or 339
unregistered contractors. 340
341
For purposes of this subsection, a person or business 342
organization operating on an inactive or suspended certificate 343
or registration is not duly certified or registered and is 344
considered unlicensed. A business tax receipt issued un der the 345
authority of chapter 205 is not a license for purposes of this 346
part. 347
Section 16. Paragraph (c) of subsection (1) of section 348
489.128, Florida Statutes, is redesignated as paragraph (b), and 349
present paragraph (b) of that subsection is amended, to read: 350
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
489.128 Contracts entered into by unlicensed contractors 351
unenforceable.— 352
(1) As a matter of public policy, contracts entered into 353
on or after October 1, 1990, by an unlicensed contractor shall 354
be unenforceable in law or in equity by the unlicensed 355
contractor. 356
(b) For purposes of this section, an individual or 357
business organization may not be considered unlicensed for 358
failing to have a business tax receipt issued under the 359
authority of chapter 205. 360
Section 17. Paragraph (c) of subsection (3) of section 361
489.131, Florida Statutes, is amended to read: 362
489.131 Applicability. — 363
(3) Nothing in this part limits the power of a 364
municipality or county: 365
(c) To collect business taxes, subject to s. 205.065, and 366
inspection fees for engaging in contracting or examination fees 367
from persons who are registered with the board pursuant to local 368
examination requirements and issue business tax receipts. 369
However, nothing in this part shall be construed to req uire 370
general contractors, building contractors, or residential 371
contractors to obtain additional business tax receipts for 372
specialty work when such specialty work is performed by 373
employees of such contractors on projects for which they have 374
substantially full responsibility and such contractors do not 375
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hold themselves out to the public as being specialty 376
contractors. 377
Section 18. Paragraph (c) of subsection (1) of section 378
489.532, Florida Statutes, is redesignated as paragraph (b), and 379
present paragraph (b ) of that subsection is amended, to read: 380
489.532 Contracts entered into by unlicensed contractors 381
unenforceable.— 382
(1) As a matter of public policy, contracts entered into 383
on or after October 1, 1990, by an unlicensed contractor shall 384
be unenforceable in law or in equity by the unlicensed 385
contractor. 386
(b) For purposes of this section, an individual or 387
business organization shall not be considered unlicensed for 388
failing to have a business tax receipt issued under the 389
authority of chapter 205. 390
Section 19. Subsection (9) of section 489.537, Florida 391
Statutes, is renumbered as subsection (8) and present subsection 392
(8) of that section is amended, to read: 393
489.537 Application of this part. — 394
(8) Persons licensed under this part are subject to ss. 395
205.0535(1) and 205.065, as applicable. 396
Section 20. Subsection (8) of section 500.12, Florida 397
Statutes, is amended to read: 398
500.12 Food permits; building permits. — 399
(8) A person who applies for or renews a local business 400
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tax certificate to engage in busin ess as a food establishment 401
must exhibit a current food permit or an active letter of 402
exemption from the department before the local business tax 403
certificate may be issued or renewed. 404
Section 21. Subsection (3) of section 500.511, Florida 405
Statutes, is amended to read: 406
500.511 Fees; enforcement; preemption. — 407
(3) PREEMPTION OF AUTHORITY TO REGULATE. —Regulation of 408
bottled water plants, water vending machines, water vending 409
machine operators, and packaged ice plants is preempted by the 410
state. No county or municipality may adopt or enforce any 411
ordinance that regulates the licensure or operation of bottled 412
water plants, water vending machines, or packaged ice plants, 413
unless it is determined that unique conditions exist within the 414
county which require the c ounty to regulate such entities in 415
order to protect the public health. This subsection does not 416
prohibit a county or municipality from requiring a business tax 417
pursuant to chapter 205. 418
Section 22. Subsection (8) of section 501.015, Florida 419
Statutes, is renumbered as subsection (7), and present 420
subsection (7) of that section is amended, to read: 421
501.015 Health studios; registration requirements and 422
fees.—Each health studio shall: 423
(7) A person applying for or renewing a local business tax 424
receipt to engage in business as a health studio must exhibit an 425
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active registration certificate from the Department of 426
Agriculture and Consumer Services before the local business tax 427
receipt may be issued or reissued. 428
Section 23. Subsection (1) of section 501.016 , Florida 429
Statutes, is amended to read: 430
501.016 Health studios; security requirements. —Each health 431
studio that sells contracts for health studio services shall 432
meet the following requirements: 433
(1) Each health studio shall maintain for each separate 434
business location a bond issued by a surety company admitted to 435
do business in this state. The principal sum of the bond must be 436
$25,000, and the bond, when required, must be obtained before a 437
business tax receipt may be issued under chapter 205. Upon 438
issuance of a business tax receipt, the licensing authority 439
shall immediately notify the department of such issuance in a 440
manner established by the department by rule . The bond must be 441
in favor of the department for the benefit of a person injured 442
as a result of a violation of ss. 501.012 -501.019. Liability for 443
injuries as a result of a violation of ss. 501.012 -501.019 may 444
be determined in an administrative proceeding of the department 445
or through a civil action. However, claims against the bond or 446
certificate of deposit may only be paid by order of the 447
department in an administrative proceeding in amounts up to the 448
determined liability for the injuries. The aggregate liability 449
of the surety to all persons for all breaches of the conditions 450
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of the bonds provided by this section may not exceed the amount 451
of the bond. The original surety bond required by this section 452
shall be filed with the department on a form adopted by 453
department rule. 454
Section 24. Subsection (8) of section 501.160, Florida 455
Statutes, is amended t o read: 456
501.160 Rental or sale of essential commodities during a 457
declared state of emergency; prohibition against unconscionable 458
prices.— 459
(8) Upon a declaration of a state of emergency by the 460
Governor, in order to protect the health, safety, and welfar e of 461
residents, any person who offers goods and services for sale to 462
the public during the duration of the emergency and who does not 463
possess a business tax receipt under s. 205.032 or s. 205.042 464
commits a misdemeanor of the second degree, punishable as 465
provided in s. 775.082 or s. 775.083. During a declared 466
emergency, this subsection does not apply to religious, 467
charitable, fraternal, civic, educational, or social 468
organizations. During a declared emergency and when there is an 469
allegation of price gouging a gainst the person, failure to 470
possess a license constitutes reasonable cause to detain the 471
person, provided that the detention shall only be made in a 472
reasonable manner and only for a reasonable period of time 473
sufficient for an inquiry into the circumstanc es surrounding the 474
failure to possess a license. 475
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Section 25. Paragraph (c) of subsection (1) of section 476
507.13, Florida Statutes, is amended to read: 477
507.13 Local regulation. — 478
(1) 479
(c) This section does not preempt a local government's 480
authority to levy a local business tax pursuant to chapter 205. 481
Section 26. Paragraph (g) of subsection (3) of section 482
539.001, Florida Statutes, is redesignated as paragraph (f) and 483
present paragraph (f) of that subsection is amended to read: 484
539.001 The Florida Pawnbroking Act.— 485
(3) LICENSE REQUIRED. — 486
(f) Any person applying for or renewing a local 487
occupational license to engage in business as a pawnbroker must 488
exhibit a current license from the agency before the local 489
business tax receipt may be issued or reissued. 490
Section 27. Subsections (8) through (11) of section 491
559.904, Florida Statutes, are renumbered as subsections (7) 492
through (10), respectively, and present subsection (7) of that 493
section is amended, to read: 494
559.904 Motor vehicle repair shop r egistration; 495
application; exemption. — 496
(7) Any person applying for or renewing a local business 497
tax receipt to engage in business as a motor vehicle repair shop 498
must exhibit an active registration certificate from the 499
department before the local business tax receipt may be issued 500
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or renewed. 501
Section 28. Subsections (5) through (9) of section 502
559.928, Florida Statutes, are renumbered as subsections (4) 503
through (8), respectively, and present subsection (4) of that 504
section is amended, to read: 505
559.928 Registration.— 506
(4) A person applying for or renewing a local business tax 507
receipt to engage in business as a seller of travel must exhibit 508
a current registration certificate from the department before 509
the local business tax receipt may be issued or reissu ed. 510
Section 29. Subsection (2) of section 559.9281, Florida 511
Statutes, is amended to read: 512
559.9281 Student tour operators. — 513
(2) The department shall adopt rules to implement this 514
section, including the establishment of the application 515
procedures and minimum standards for those persons wishing to be 516
approved as student tour operators under this section. At a 517
minimum, a student tour operator must be registered and approved 518
by the department as a seller of travel under s. 559.928, 519
maintain security req uirements provided under s. 559.929, and be 520
current on all state and local business taxes. 521
Section 30. Subsection (6) of section 559.935, Florida 522
Statutes, is amended to read: 523
559.935 Exemptions. — 524
(6) The department shall request from the Airlines 525
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Reporting Corporation any information necessary to implement the 526
provisions of subsection (2). Persons claiming an exemption 527
under subsection (2) or subsection (3) must show a letter of 528
exemption from the department before a local business tax 529
receipt to engage in business as a seller of travel may be 530
issued or reissued. If the department fails to issue a letter of 531
exemption on a timely basis, the seller of travel shall submit 532
to the department, through certified mail, an affidavit 533
containing her or his nam e and address and an explanation of the 534
exemption sought. Such affidavit may be used in lieu of a letter 535
of exemption for the purpose of obtaining a business tax 536
receipt. In any civil or criminal proceeding, the burden of 537
proving an exemption under this se ction is on the person 538
claiming such exemption. A letter of exemption issued by the 539
department may not be used in, and has no bearing on, such 540
proceedings. 541
Section 31. Section 559.939, Florida Statutes, is amended 542
to read: 543
559.939 State preemption. —No municipality or county or 544
other political subdivision of this state shall have authority 545
to levy or collect any registration fee or tax, as a regulatory 546
measure, or to require the registration or bonding in any manner 547
of any seller of travel who is regis tered or complies with all 548
applicable provisions of this part, unless that authority is 549
provided for by special or general act of the Legislature. Any 550
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ordinance, resolution, or regulation of any municipality or 551
county or other political subdivision of this state which is in 552
conflict with any provision of this part is preempted by this 553
part. The provisions of this section do not apply to any local 554
business tax levied pursuant to chapter 205. 555
Section 32. Paragraph (c) of subsection (2) of section 556
559.955, Florida Statutes, is amended to read: 557
559.955 Home-based businesses; local government 558
restrictions.— 559
(2) A home-based business that operates from a residential 560
property as provided in subsection (3): 561
(c) Is only subject to applicable business taxes under 562
chapter 205 in the county and municipality in which the home -563
based business is located. 564
Section 33. Section 616.12, Florida Statutes, is amended 565
to read: 566
616.12 Licenses upon certain shows; distribution of fees; 567
exemptions.— 568
(1) Each person who operates any traveling show, 569
exhibition, amusement enterprise, carnival, vaudeville, exhibit, 570
minstrel, rodeo, theatrical, game or test of skill, riding 571
device, dramatic repertoire, other show or amusement, or 572
concession, including a concession operatin g in a tent, 573
enclosure, or other temporary structure, within the grounds of, 574
and in connection with, any annual public fair held by a fair 575
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association shall pay the license taxes provided by law. 576
However, if the association satisfies the requirements of th is 577
chapter, including securing the required fair permit from the 578
department, the license taxes and local business tax authorized 579
in chapter 205 are waived and the department shall issue a tax 580
exemption certificate. The department shall adopt the proper 581
forms and rules to administer this section, including the 582
necessary tax exemption certificate, showing that the fair 583
association has met all requirements and that the traveling 584
show, exhibition, amusement enterprise, carnival, vaudeville, 585
exhibit, minstrel, r odeo, theatrical, game or test of skill, 586
riding device, dramatic repertoire, other show or amusement, or 587
concession is exempt. 588
(2) Any fair association securing the required annual fair 589
permit from the department is exempt from local business tax as 590
defined by chapter 205, occupational permit fees , or any 591
occupational taxes assessed by any county, municipality, 592
political subdivision, agency, or instrumentality thereof. 593
Section 34. This act shall take effect July 1, 2024. 594