Bill Summary – FastDemocracy

       Florida Senate - 2024                                    SB 1144
       
       
        
       By Senator DiCeglie
       
       
       
       
       
       18-01472-24                                           20241144__
                      A bill to be entitled                      
       An act relating to local business taxes; repealing ch.
       205, F.S., relating to local business taxes; amending
       ss. 125.01047, 166.04465, 202.24, 213.0535, 213.055,
       213.756, 290.0057, 330.41, 337.401, 376.84, 379.3761,
       482.071, 482.242, 489.127, 489.128, 489.131, 489.532,
       489.537, 500.12, 500.511, 501.015, 501.016, 501.160,
       507.13, 539.001, 559.904, 559.928, 559.9281, 559.935,
       559.939, 559.955, and 616.12, F.S.; conforming
       provisions and cross-references to changes made by the
       act; providing an effective date.
        
Be It Enacted by the Legislature of the State of Florida:

       Section 1. Chapter 205, Florida Statutes, consisting of ss.
205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 205.042,
205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535,
205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065,
205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194,
205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and
205.1975, Florida Statutes, is repealed.
       Section 2. Subsection (2), paragraph (b) of subsection (3),
and paragraph (b) of subsection (4) of section 125.01047,
Florida Statutes, are amended to read:
       125.01047 Rules and ordinances relating to towing
services.—
       (2) The prohibition set forth in subsection (1) does not
affect a county’s authority to:
       (a) Levy a reasonable business tax under s. 205.0315, s.
205.033, or s. 205.0535.
       (b) impose and collect a reasonable administrative fee or
charge on the registered owner or other legally authorized
person in control of a vehicle or vessel, not to exceed 25
percent of the maximum towing rate, to cover the cost of
enforcement, including parking enforcement, by the county when
the vehicle or vessel is towed from public property. An
authorized wrecker operator or towing business may impose and
collect the administrative fee or charge on behalf of the county
and shall remit such fee or charge to the county only after it
is collected.
       (3)
       (b) A charter county may impose and collect an
administrative fee or charge as provided in subsection (2)
paragraph (2)(b) but may not impose such fee or charge on a
towing business or an authorized wrecker operator. If the
charter county imposes such administrative fee or charge, the
charter county may authorize a towing business or authorized
wrecker operator to impose and collect such fee or charge on
behalf of the county, and the towing business or authorized
wrecker operator shall remit such fee or charge to the charter
county only after it is collected.
       (4)
       (b) A charter county may impose and collect an
administrative fee or charge as provided in subsection (2)
paragraph (2)(b); however, it may not impose that fee or charge
upon a towing business or an authorized wrecker operator. If
such charter county imposes such administrative fee or charge,
such fee or charge must be imposed on the registered owner or
other legally authorized person in control of a vehicle or
vessel. The fee or charge may not exceed 25 percent of the
maximum towing rate to cover the cost of enforcement, including
parking enforcement, by the charter county when the vehicle or
vessel is towed from public property. The charter county may
authorize an authorized wrecker operator or towing business to
impose and collect the administrative fee or charge on behalf of
the charter county, and the authorized wrecker operator or
towing business shall remit such fee or charge to the charter
county only after it is collected.
       Section 3. Subsection (2) of section 166.04465, Florida
Statutes, is amended to read:
       166.04465 Rules and ordinances relating to towing
services.—
       (2) The prohibition set forth in subsection (1) does not
affect a municipality’s authority to:
       (a) Levy a reasonable business tax under s. 205.0315, s.
205.043, or s. 205.0535.
       (b) impose and collect a reasonable administrative fee or
charge on the registered owner or other legally authorized
person in control of a vehicle or vessel, not to exceed 25
percent of the maximum towing rate, to cover the cost of
enforcement, including parking enforcement, by the municipality
when the vehicle or vessel is towed from public property. An
authorized wrecker operator or towing business may impose and
collect the administrative fee or charge on behalf of the
municipality and shall remit such fee or charge to the
municipality only after it is collected.
       Section 4. Paragraph (c) of subsection (2) of section
202.24, Florida Statutes, is amended to read:
       202.24 Limitations on local taxes and fees imposed on
dealers of communications services.—
       (2)
       (c) This subsection does not apply to:
       1. Local communications services taxes levied under this
chapter.
       2. Ad valorem taxes levied pursuant to chapter 200.
       3. Business taxes levied under chapter 205.
       4. “911” service charges levied under chapter 365.
       4.5. Amounts charged for the rental or other use of
property owned by a public body which is not in the public
rights-of-way to a dealer of communications services for any
purpose, including, but not limited to, the placement or
attachment of equipment used in the provision of communications
services.
       5.6. Permit fees of general applicability which are not
related to placing or maintaining facilities in or on public
roads or rights-of-way.
       6.7. Permit fees related to placing or maintaining
facilities in or on public roads or rights-of-way pursuant to s.
337.401.
       7.8. Any in-kind requirements, institutional networks, or
contributions for, or in support of, the use or construction of
public, educational, or governmental access facilities allowed
under federal law and imposed on providers of video service
pursuant to any existing ordinance or an existing franchise
agreement granted by each municipality or county, under which
ordinance or franchise agreement service is provided before July
1, 2007, or as permitted under chapter 610. This subparagraph
does not prohibit providers of video service from recovering the
expenses as allowed under federal law.
       8.9. Special assessments and impact fees.
       9.10. Pole attachment fees that are charged by a local
government for attachments to utility poles owned by the local
government.
       10.11. Utility service fees or other similar user fees for
utility services.
       11.12. Any other generally applicable tax, fee, charge, or
imposition authorized by general law on July 1, 2000, which is
not specifically prohibited by this subsection or included as a
replaced revenue source in s. 202.20.
       Section 5. Paragraph (a) of subsection (4) of section
213.0535, Florida Statutes, is amended to read:
       213.0535 Registration Information Sharing and Exchange
Program.—
       (4) There are two levels of participation:
       (a) Each unit of state or local government responsible for
administering one or more of the provisions specified in
subparagraphs 1.-7. 1.-8. is a level-one participant. Level-one
participants shall exchange, monthly or quarterly, as determined
jointly by each participant and the department, the data
enumerated in subsection (2) for each new registrant, new filer,
or initial reporter, permittee, or licensee, with respect to the
following taxes, licenses, or permits:
       1. The sales and use tax imposed under chapter 212.
       2. The tourist development tax imposed under s. 125.0104.
       3. The tourist impact tax imposed under s. 125.0108.
       4. Local business taxes imposed under chapter 205.
       5. Convention development taxes imposed under s. 212.0305.
       5.6. Public lodging and food service establishment licenses
issued pursuant to chapter 509.
       6.7. Beverage law licenses issued pursuant to chapter 561.
       7.8. A municipal resort tax as authorized under chapter 67
930, Laws of Florida.
       Section 6. Paragraph (b) of subsection (3) of section
213.055, Florida Statutes, is amended to read:
       213.055 Declared emergency; waiver or suspension of
specified revenue laws and other requirements.—
       (3)
       (b)1. Notwithstanding any other law, an out-of-state
business that is conducting operations within this state during
a disaster-response period solely for purposes of performing
emergency-related work or pursuant to a mutual aid agreement is
not considered to have established a level of presence that
would require that business to register, file, and remit state
or local taxes or fees or require that business to be subject to
any registration, licensing, or filing requirements in this
state. For purposes of any state or local tax on or measured, in
whole or in part, by net or gross income or receipts, the
activity of the out-of-state business conducted in this state
during the disaster-response period must be disregarded with
respect to any filing requirements for such tax, including the
filing required for a consolidated group of which the out-of-
state business may be a part. This includes the following:
       a. Reemployment assistance taxes.
       b. State or local professional or occupational licensing
requirements or related fees.
       c. Local business taxes.
       d. Taxes on the operation of commercial motor vehicles.
       d.e. Corporate income tax.
       e.f. Tangible personal property tax and use tax on
equipment that is brought into the state by the out-of-state
business, used by the out-of-state business only to perform
emergency-related work during the disaster-response period, and
removed from the state by the out-of-state business after the
disaster-response period.
       2. Notwithstanding any other law, an out-of-state employee
whose only employment in this state is for the performance of
emergency-related work or pursuant to a mutual aid agreement
during a disaster-response period is not required to comply with
state or local occupational licensing requirements or related
fees.
       Section 7. Paragraph (b) of subsection (2) of section
213.756, Florida Statutes, is amended to read:
       213.756 Funds collected are state tax funds.—
       (2)
       (b) This subsection applies to those taxes enumerated in s.
72.011, excluding chapter 202 and that portion of chapter 203
collected thereunder, and also applies to taxes imposed under
chapter 205.
       Section 8. Paragraph (e) of subsection (1) of section
290.0057, Florida Statutes, is amended to read:
       290.0057 Enterprise zone development plan.—
       (1) Any application for designation as a new enterprise
zone must be accompanied by a strategic plan adopted by the
governing body of the municipality or county, or the governing
bodies of the county and one or more municipalities together. At
a minimum, the plan must:
       (e) Commit the governing body or bodies to enact and
maintain local fiscal and regulatory incentives, if approval for
the area is received under s. 290.0065. These incentives may
include the municipal public service tax exemption provided by
s. 166.231, the economic development ad valorem tax exemption
provided by s. 196.1995, the business tax exemption provided by
s. 205.054, local impact fee abatement or reduction, or low
interest or interest-free loans or grants to businesses to
encourage the revitalization of the nominated area.
       Section 9. Paragraph (c) of subsection (3) of section
330.41, Florida Statutes, is amended to read:
       330.41 Unmanned Aircraft Systems Act.—
       (3) REGULATION.—
       (c) Except as otherwise expressly provided, a political
subdivision may not withhold issuance of a business tax receipt,
development permit, or other use approval to a drone delivery
service or enact or enforce an ordinance or resolution that
prohibits a drone delivery service’s operation based on the
location of its drone port, notwithstanding part II of chapter
163 and chapter 205. A political subdivision may enforce minimum
setback and landscaping regulations that are generally
applicable to permitted uses in the drone port site’s zoning
district. This paragraph may not be construed to authorize a
political subdivision to require additional landscaping as a
condition of approval of a drone port.
       Section 10. Paragraph (f) of subsection (3) of section
337.401, Florida Statutes, is amended to read:
       337.401 Use of right-of-way for utilities subject to
regulation; permit; fees.—
       (3)
       (f) Except as expressly allowed or authorized by general
law and except for the rights-of-way permit fees subject to
paragraph (c), a municipality or county may not levy on a
provider of communications services a tax, fee, or other charge
or imposition for operating as a provider of communications
services within the jurisdiction of the municipality or county
which is in any way related to using its roads or rights-of-way.
A municipality or county may not require or solicit in-kind
compensation, except as otherwise provided in s. 202.24(2)(c)7.
s. 202.24(2)(c)8., provided that the in-kind compensation is not
a franchise fee under federal law. Nothing in this paragraph
impairs the authority of a municipality or county to request
public, educational, or governmental access channels pursuant to
s. 610.109. Nothing in this paragraph shall impair any ordinance
or agreement in effect on May 22, 1998, or any voluntary
agreement entered into subsequent to that date, which provides
for or allows in-kind compensation by a telecommunications
company.
       Section 11. Paragraph (d) of subsection (1) of section
376.84, Florida Statutes, is amended to read:
       376.84 Brownfield redevelopment economic incentives.—It is
the intent of the Legislature that brownfield redevelopment
activities be viewed as opportunities to significantly improve
the utilization, general condition, and appearance of these
sites. Different standards than those in place for new
development, as allowed under current state and local laws,
should be used to the fullest extent to encourage the
redevelopment of a brownfield. State and local governments are
encouraged to offer redevelopment incentives for this purpose,
as an ongoing public investment in infrastructure and services,
to help eliminate the public health and environmental hazards,
and to promote the creation of jobs in these areas. Such
incentives may include financial, regulatory, and technical
assistance to persons and businesses involved in the
redevelopment of the brownfield pursuant to this act.
       (1) Financial incentives and local incentives for
redevelopment may include, but not be limited to:
       (d) Waiver, reduction, or limitation by line of business
with respect to business taxes pursuant to chapter 205.
       Section 12. Subsection (4) of section 379.3761, Florida
Statutes, is amended to read:
       379.3761 Exhibition or sale of wildlife; fees;
classifications.—
       (4) The provisions of this section relative to licensing
for exhibition do not apply to any municipal, county, state, or
other publicly owned wildlife exhibit or any traveling zoo,
circus, or exhibit licensed under chapter 205.
       Section 13. Subsection (5) of section 482.071, Florida
Statutes, is amended to read:
       482.071 Licenses.—
       (5) A license under this section is a prerequisite for the
issuance of a local occupational license to engage in pest
control, as provided in s. 205.1967.
       Section 14. Paragraph (a) of subsection (1) of section
482.242, Florida Statutes, is amended to read:
       482.242 Preemption.—
       (1) This chapter is intended as comprehensive and exclusive
regulation of pest control in this state. The provisions of this
chapter preempt to the sta