1999 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 205 Local Occupational License Taxes  
205.033   Conditions for levy; counties.

205.033  Conditions for levy; counties.--

(1)  The following conditions are imposed on the authority of a county 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 county 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 provided by this chapter in effect for the year beginning October 1, 1971; however, beginning October 1, 1980, the county 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, the 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 county 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 county 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)  The revenues derived from the occupational license tax, exclusive of the costs of collection and any credit given for municipal license taxes, shall be apportioned between the unincorporated area of the county and the incorporated municipalities located therein by a ratio derived by dividing their respective populations by the population of the county. This subsection does not apply to counties that have established a new rate structure under s. 205.0535.

(5)  The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the governing authority of the county, according to the ratio of the unincorporated area, within 15 days following the month of receipt. This subsection does not apply to counties that have established a new rate structure under s. 205.0535.

(6)(a)  Each county, as defined in s. 125.011(1), or any county adjacent thereto may levy and collect, by an ordinance enacted by the governing body of the county, an additional occupational license tax up to 50 percent of the appropriate license tax imposed under subsection (1).

(b)  Subsections (4) and (5) do not apply to any revenues derived from the additional tax imposed under this subsection. Proceeds from the additional license tax must be placed in a separate interest-earning account, and the governing body of the county shall distribute this revenue, plus accrued interest, each fiscal year to an organization or agency designated by the governing body of the county to oversee and implement a comprehensive economic development strategy through advertising, promotional activities, and other sales and marketing techniques.

(c)  An ordinance that levies an additional occupational license tax under this subsection may not be adopted after January 1, 1995.

(7)  Notwithstanding any other provisions of this chapter, the revenue received from a county occupational license tax may be used for overseeing and implementing a comprehensive economic development strategy through advertising, promotional activities, and other sales and marketing techniques.

History.--s. 1, ch. 72-306; s. 1, ch. 73-144; s. 1, ch. 77-55; s. 54, ch. 80-274; s. 1, ch. 82-72; s. 1, ch. 85-209; s. 1, ch. 86-298; s. 3, ch. 93-180; s. 12, ch. 97-95.