THE BILL ITSELF
HB 1397
Local Business Tax Receipts
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A bill to be entitled
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An act relating to local business tax receipts;
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amending s. 205.194, F.S.; requiring persons applying
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for or renewing a local business tax receipt to
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practice or engage in or manage any business or
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occupation that conducts certain transactions to
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exhibit an active license or authorization from the
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Office of Foreign Assets Control of the United States
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Department of the Treasury; specifying that online
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renewals may meet such requirement by electronic
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certification by the applicant; providing an effective
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date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Present subsection (2) of section 205.194,
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Florida Statutes, is redesignated as subsection (3), and a new
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subsection (2) is added to that section, to read:
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205.194 Prohibition of local business tax receipt without
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exhibition of state license or registration.—
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(2) Any person applying for or renewing a local business
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tax receipt to practice any profession or engage in or manage
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any business or occupation, which conducts transactions subject
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to the sanction programs administered by the Office of Foreign
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Assets Control of the United States Department of the Treasury
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must exhibit an active license or authorization, or proof of
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copy of the same, from the Office of Foreign Assets before such
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local receipt may be issued. Online renewals may provide for
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electronic certification by an applicant to meet this
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requirement.
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Section 2. This act shall take effect October 1, 2026.