CopyAgo (Fla. Att'y Gen. 2010).
Published | Florida Attorney General Reports
...ity's occupational license tax. 10 In Attorney General Opinion 2000-63, this office was asked whether a city could decrease the rates established in its local occupational license tax ordinance for a particular classification. The opinion considered section 205.0535 , Florida Statutes, which at that time authorized the reclassification and rate structure revision of local occupational license tax ordinances by October 1, 1995, and every other year thereafter, to increase by ordinance the rates of local occupational license taxes by up to 5 percent. 11 It was found that nothing in the section authorized a municipality to revisit a validly enacted rate increase prior to its scheduled biennial review or to make downward adjustments to individual classifications. Section 205.0535 (4), Florida Statutes, now provides that after a city has met the prerequisites for reclassifying occupations and revising its rate structure, it may "increase or decrease" by ordinance the rates of business taxes by up to 5 percent....
...exemption for the specific category). And see Ingraham v. City of Miami ,
388 So. 2d 305 (Fla. 3d DCA 1980) (Legislature may validly impose occupational tax on both individual shareholder as well as professional corporation of which he is part.). 11 Section
205.0535 , Fla. Stat. (2000). 12 See also s.
205.0535 (1)-(3), Fla....
CopyAgo (Fla. Att'y Gen. 2002).
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...to levy an occupational tax include that it be based upon reasonable classifications and be uniform throughout any class. 2 A further condition is contained in section
205.043 (1)(b), Florida Statutes, as follows: "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. . . ." 3 Section 205.0535 (1), Florida Statutes, provides: "By October 1, 1995, any municipality or county 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. . . ." 4 Section 205.0535 , Florida Statutes, limits its application to municipalities or counties that acted before October 1, 1995, to reclassify businesses and occupations or establish a new rate structure....
...Where the Legislature has directed the manner in which something is to be accomplished, it effectively acts as a prohibition against its being done in another way. 5 Thus, a municipality must have enacted an ordinance on or before October 1, 1995, to avail itself of the authorization in section 205.0535 , Florida Statutes, to reclassify businesses, professions, and occupations, or to establish a new rate structure for its occupational license tax....
...e. The occupational license tax rate structure and classifications in the adopted ordinance must be reasonable and based upon the rate structure and classifications prescribed in ordinances adopted by adjacent local governments that have implemented s. 205.0535 ....
...by October 1, 1995, to do so with a rate structure aligned with neighboring local governments. Further, the Legislature has made provision for reviewing the rate structure every two years after the adoption of the occupational license tax ordinance. Section 205.0535 (4), Florida Statutes, provides: "After the conditions specified in subsections (2) and (3) are met, municipalities and counties may, every other year thereafter, increase by ordinance the rates of local occupational license taxes by up to 5 percent. The increase, however, may not be enacted by less than a majority plus one vote of the governing body." In Attorney General Opinion 2000-63, this office considered whether a municipality was authorized by section 205.0535 , Florida Statutes, to decrease the rates established in its occupational license tax ordinance for a specific classification. Noting that the Legislature's specific directions regarding rate revisions in section 205.0535 address only increases of the rates of local occupational license taxes, this office concluded that "[n]othing in that section authorizes a municipality to revisit a validly enacted rate increase prior to its scheduled biennial revie...
...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." 4 Section 205.0535 (2), Fla....
...96-83 (1996) (county foregoing option to enact new occupational license tax by October 1, 1995, not authorized to enact a new occupational license tax ordinance after that date). 7 Section
205.0315 , Fla. Stat., further provides: "If no adjacent local government has implemented s.
205.0535 , or if the governing body of the county or municipality finds that the rate structures or classifications of adjacent local governments are unreasonable, the rate structure or classifications prescribed in its ordinance may be based upon those prescribed in ordinances adopted by local governments that have implemented s.
205.0535 in counties or municipalities that have a comparable population." 8 See , Op....
CopyAgo (Fla. Att'y Gen. 2010).
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...has no inherent power to exempt from taxation property which it is authorized by statute or charter to tax, since, with some exceptions, delegation of power to tax does not include power to exempt from taxation or power to remit or compromise taxes. . . ." 4 Section 205.0535 (1), Florida Statutes, states that "[b]y 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 establi...
...license taxes prior to adoption of the ordinance. Subsection (3) sets parameters for the new license tax in terms of the amount that may be imposed and the maximum amount of revenue that may be generated. The intention of the Legislature in adopting section 205.0535 , Florida Statutes, was to provide local governments with an opportunity to revise their occupational license tax ordinances and the continued opportunity to undertake a limited revision every other year thereafter. 5 While you have not advised this office that this is the case, I will assume that the City of Titusville has complied with the provisions of section 205.0535 (1) — (3), Florida Statutes, in adopting its business tax ordinance. Section 205.0535 (4), Florida Statutes, recognizes that changes may occur and necessitate the reconsideration of such ordinances: "After the conditions specified in subsections (2) and (3) are met, municipalities and counties may, every other year th...
...has directed how a thing shall be done, it effectively operates as a prohibition against its being done in any other manner. 6 The Legislature has provided specific directions to local governments regarding occupational license tax rate revisions in section 205.0535 (4), Florida Statutes....
