HomeMy WebLinkAboutFlorida Senate 2012 - SB7701
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Florida Senate - 2012
By Senator Hays
20-00665-12
SB 770
2012770
A bill to be entitled
'An act relating to exemptions from local business
taxes; creating s. 205.067, F.S.; specifying that an
individual licensed and operating as a broker
associate or sales associate is not required to apply
for an exemption from a local business tax or take
certain actions relating to a local business tax;
prohibiting a local governing authority from holding
such exempt individual liable for the failure of a
principal or employer to comply with certain
obligations related to a local business tax or from
requiring the exempt individual to take certain
actions related to a local business tax; prohibiting a
local governing authority from requiring a principal
or employer to provide personal or contact information
for such exempt individuals in order to obtain a local
business tax receipt; amending s. 205.066, F.S.;
conforming provisions; providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Section 205.067, Florida Statutes, is created to
read:
205.067 Exemptions; broker associates and sales
associates.—
(1) An individual licensed and operating as a broker
associate or sales associate under chapter 475 is not required
to apply for an exemption from a local business tax, pay a local
business tax, or obtain a local business tax receipt.
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Florida Senate - 2012
SB 770
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20-00665-12 2012770
(2) An individual exempt under this section may not be held
liable by any local governing authority for the failure of a
principal or employer to apply for an exemption from a local
business tax, pay a local business tax, or obtain a local
business tax receipt. An individual exempt under this section
may not be required by any local governing authority to apply
for an exemption from a local business tax, otherwise prove his
or her exempt status, or pay any tax or fee related to a local
business tax.
(3) A principal or employer who is required to obtain a
local business tax receipt may not be required by a local
governing authority to provide personal or contact information
for individuals exempt under this section in order to obtain a
local business tax receipt.
Section 2. Subsection (1) of section 205.066, Florida
Statutes, is amended to read:
205.066 Exemptions; employees.-
(1) An individual who engages in or manages a business,
profession, or occupation as an employee of another person is
not required to apply for an exemption from a local business
tax, pay a local business tax, or obtain a local business tax
receipt. For purposes of th-is acction, an individual licensed
so ciatc under
chapter 475 is an employee. An individual acting in the capacity
of an independent contractor is not an employee.
Section 3. This act shall take effect July 1, 2012.
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