1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 205 Local Occupational License Taxes  
205.043   Conditions for levy; municipalities.

205.043  Conditions for levy; municipalities.--

(1)  The following conditions are imposed on the authority of a municipal governing body to levy an occupational license tax:

(a)  The tax must be based upon reasonable classifications and must be uniform throughout any class.

(b)  Unless the municipality implements s. 205.0535 or adopts a new occupational license tax ordinance under s. 205.0315, an occupational license tax levied under this subsection may not exceed the rate in effect in the municipality for the year beginning October 1, 1971; however, beginning October 1, 1980, the municipal governing body may increase occupational license taxes authorized by this chapter. The amount of the increase above the license tax rate levied on October 1, 1971, for license taxes levied at a flat rate may be up to 100 percent for occupational license taxes that are $100 or less; 50 percent for occupational license taxes that are between $101 and $300; and 25 percent for occupational license taxes that are more than $300. Beginning October 1, 1982, an increase may not exceed 25 percent for license taxes levied at graduated or per unit rates. Authority to increase occupational license taxes does not apply to licenses granted to any utility franchised by the municipality for which a franchise fee is paid.

(c)  A license is not valid for more than 1 year and all licenses expire on September 30 of each year, except as otherwise provided by law.

(2)  Any business license may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of up to 10 percent of the annual license tax, but not less than $3 nor more than $25, and presentation of the original license and evidence of the sale.

(3)  Upon written request and presentation of the original license, any license may be transferred from one location to another location in the same municipality upon payment of a transfer fee of up to 10 percent of the annual license tax, but not less than $3 nor more than $25.

(4)  If the governing body of the county in which the municipality is located has levied an occupational license tax or subsequently levies such a tax, the collector of the county tax may issue the license and collect the tax thereon.

History.--s. 1, ch. 72-306; s. 1, ch. 73-144; s. 1, ch. 77-55; s. 55, ch. 80-274; s. 2, ch. 82-72; s. 5, ch. 93-180.