Florida Statute 205.0535 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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F.S. 205.0535

205.0535 Reclassification and rate structure revisions.—

(1) By October 1, 2008, any municipality that has adopted by ordinance a local business tax after October 1, 1995, may by ordinance reclassify businesses, professions, and occupations and may establish new rate structures, if the conditions specified in subsections (2) and (3) are met. A person who is engaged in the business of providing local exchange telephone service or a pay telephone service in a municipality or in the unincorporated area of a county and who pays the business tax under the category designated for telephone companies or a pay telephone service provider certified pursuant to s. 364.3375 is deemed to have but one place of business or business location in each municipality or unincorporated area of a county. Pay telephone service providers may not be assessed a business tax on a per-instrument basis.

(2) Before adopting a reclassification and revision ordinance, the municipality or county must establish an equity study commission and appoint its members. Each member of the study commission must be a representative of the business community within the local government’s jurisdiction. Each equity study commission shall recommend to the appropriate local government a classification system and rate structure for business taxes.

(3)(a) After the reclassification and rate structure revisions have been transmitted to and considered by the appropriate local governing body, it may adopt by majority vote a new business tax ordinance. Except that a minimum tax of up to $25 is permitted, the reclassification may not increase the tax by more than the following: for receipts costing $150 or less, 200 percent; for receipts costing more than $150 but not more than $500, 100 percent; for receipts costing more than $500 but not more than $2,500, 75 percent; for receipts costing more than $2,500 but not more than $10,000, 50 percent; and for receipts costing more than $10,000, 10 percent; however, in no case may the tax on any receipt be increased more than $5,000.

(b) The total annual revenue generated by the new rate structure for the fiscal year following the fiscal year during which the rate structure is adopted may not exceed:

1. For municipalities, the sum of the revenue base and 10 percent of that revenue base. The revenue base is the sum of the business tax revenue generated by receipts issued for the most recently completed local fiscal year or the amount of revenue that would have been generated from the authorized increases under s. 205.043(1)(b), whichever is greater, plus any revenue received from the county under s. 205.033(4).

2. For counties, the sum of the revenue base, 10 percent of that revenue base, and the amount of revenue distributed by the county to the municipalities under s. 205.033(4) during the most recently completed local fiscal year. The revenue base is the business tax revenue generated by receipts issued for the most recently completed local fiscal year or the amount of revenue that would have been generated from the authorized increases under s. 205.033(1)(b), whichever is greater, but may not include any revenues distributed to municipalities under s. 205.033(4).

(c) In addition to the revenue increases authorized by paragraph (b), revenue increases attributed to the increases in the number of receipts issued are authorized.

(4) After the conditions specified in subsections (2) and (3) are met, municipalities and counties may, every other year thereafter, increase or decrease by ordinance the rates of business taxes by up to 5 percent. However, an increase must be enacted by at least a majority plus one vote of the governing body.

(5) This chapter does not prohibit a municipality or county from decreasing or repealing any business tax authorized under this chapter. By majority vote, the governing body of a county or municipality may adopt an ordinance repealing a local business tax or establishing new rates that decrease local business taxes and do not result in an increase in local business taxes for a taxpayer. Such ordinances are not subject to subsections (2) and (3).

(6) A receipt may not be issued unless the federal employer identification number or social security number is obtained from the person to be taxed.

History.—s. 8, ch. 93-180; s. 60, ch. 98-419; s. 12, ch. 2006-152; s. 2, ch. 2007-97; s. 7, ch. 2014-38.

F.S. 205.0535 on Google Scholar

F.S. 205.0535 on Casetext

Amendments to 205.0535

Arrestable Offenses / Crimes under Fla. Stat. 205.0535

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.0535.

Annotations, Discussions, Cases:

Cases Citing Statute 205.0535

Total Results: 10

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Court: Fla. Att'y Gen. | Date Filed: 2010-10-13T00:53:00-07:00

Snippet: he is part.). 11 Section 205.0535, Fla. Stat. (2000). 12 See also s. 205.0535(1)-(3), Fla. Stat., stating…classification. The opinion considered section 205.0535, Florida Statutes, which at that time authorized…adjustments to individual classifications. Section 205.0535(4), Florida Statutes, now provides that after

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Court: Fla. Att'y Gen. | Date Filed: 2010-06-07T00:53:00-07:00

Snippet: remit or compromise taxes. . . ."4 Section 205.0535(1), Florida Statutes, states that "[b]y October…intention of the Legislature in adopting section 205.0535, Florida Statutes, was to provide local governments…Titusville has complied with the provisions of section 205.0535(1) — (3), Florida Statutes, in adopting…adopting its business tax ordinance. Section 205.0535(4), Florida Statutes, recognizes that changes may occur…occupational license tax rate revisions in section 205.0535(4), Florida Statutes. Nothing in that section

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Court: Fla. Att'y Gen. | Date Filed: 2004-03-23T23:53:00-08:00

Snippet: implemented s. 205.0535. If no adjacent local government has implemented s. 205.0535, or if the governing…May Alachua County use the provisions of section 205.0535, Florida Statutes, for reclassification and rate…structures and classifications pursuant to section 205.0535. A county's taxing power is derived from Article… and be uniform throughout any class.3 Section 205.0535, Florida Statutes, which was adopted in 1993,4… by local governments that have implemented s. 205.0535 in counties or municipalities that have a comparable

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Court: Fla. Att'y Gen. | Date Filed: 2003-11-02T23:53:00-08:00

Snippet: have implemented s. 205.0535. If no adjacent local government has implemented s.205.0535, or if the governing…in 1972.4 In your letter, you refer to section 205.0535, Florida Statutes, which was adopted in 1993.5…intention of the Legislature in adopting section 205.0535, Florida Statutes, was to provide local governments… by local governments that have implemented s. 205.0535 in counties or municipalities that have a comparable…Statutes: "Unless the county implements s. 205.0535 or adopts a new occupational license tax ordinance

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Court: Fla. Att'y Gen. | Date Filed: 2002-12-09T23:53:00-08:00

Snippet: conditions are met. 2 See, s. 205.0535(1)-(2), Fla. Stat. 3 Section 205.0535(4), Fla. Stat. 4 See, e.g.,…structure pursuant to the procedures in section 205.0535, Florida Statutes, to impose a uniform tax rate…the occupational license tax pursuant to section 205.0535, Florida Statutes. Such reclassification and the…Richard E. Doran Attorney General RED/tls 1 Section 205.0535(1), Fla. Stat., states that "[b]y October

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Court: Fla. Att'y Gen. | Date Filed: 2002-03-25T23:53:00-08:00

Snippet: follows: "Unless the municipality implements s. 205.0535 or adopts a new occupational license tax ordinance…authorized by this chapter. . . ."3 Section 205.0535(1), Florida Statutes, provides: "By October…subsections (2) and (3) are met. . . ."4 Section 205.0535, Florida Statutes, limits its application to municipalities…to avail itself of the authorization in section 205.0535, Florida Statutes, to reclassify businesses, professions…adjacent local governments that have implemented s. 205.0535. . . ."7 The Legislature has authorized those

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Court: Fla. Att'y Gen. | Date Filed: 2000-10-27T00:53:00-07:00

Snippet: the City of Gainesville authorized by section 205.0535, Florida Statutes, to decrease, for a particular…license tax ordinance earlier this year. Section 205.0535, Florida Statutes, does not authorize the city…new rate structures by October 1, 1995. Section 205.0535(3)(a), Florida Statutes, states: "After the…Gainesville followed the procedures set out in section 205.0535, Florida Statutes, and adopted its current classifications…occupational license tax rate revisions in section 205.0535(4), Florida Statutes. Nothing in that section

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Court: Fla. Att'y Gen. | Date Filed: 1996-10-29T23:53:00-08:00

Snippet: Social Security number as required by section 205.0535(5), Florida Statutes? In sum: The City of Venice… its occupational license tax program. Section 205.0535, Florida Statutes, authorized a county or municipality…the procedures set forth in the statute, section 205.0535(5), Florida Statutes, states that "[n]o license…an occupational license, as required by section 205.0535(5), Florida Statutes, would appear to fall within…adjacent local governments that have implemented s.205.0535, Fla. Stat. 2 88 Stat. 1897, effective December

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Court: Fla. Att'y Gen. | Date Filed: 1996-10-23T00:53:00-07:00

Snippet: the county implements section 205.0535, Florida Statutes. Section 205.0535(1), Florida Statutes, states… implemented s. 205.0535. If no adjacent local government has implemented s. 205.0535, or if the governing…ordinance in 1972.1 You recognize that section 205.0535, Florida Statutes, authorized the county to adopt…provides that: Unless the county implements s. 205.0535 or adopts a new occupational license tax ordinance…intention of the Legislature in adopting section 205.0535, Florida Statutes, was to provide local governments

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Court: Fla. Att'y Gen. | Date Filed: 1995-07-21T00:53:00-07:00

Snippet: provisions of section 205.0535(1), (2), and (3), Florida Statutes. Not only does section 205.0535, Florida Statutes…imposing an occupational license tax under section 205.0535, Florida Statutes? 2. What procedure must the …the prescribed procedures set forth in section 205.0535(1), (2) and (3)(a), Florida Statutes, in reclassifying…municipality by following the provisions of section 205.0535(1), (2), (3)(a) and (b)1., Florida Statutes. Section…Statutes: Unless the municipality implements s. 205.0535 or adopts a new occupational license tax ordinance