FL H0311

Defines "independent contractor" using the same meaning from workers' compensation law (s. 440.02(15)(d)1.a. and b.)

Exempts employees from local business tax requirements, including application, payment, and receipt obligations; specifies that broker associates and sales associates licensed under chapter 475 are considered employees.

Prohibits local governments from holding employees liable for employer tax compliance failures or requiring employees to prove exempt status or pay related fees.

Prohibits local governments from requiring employers to provide personal information about exempt employees to obtain business tax receipts.

Exemption does not apply to municipalities or counties with business taxes on individual employees adopted before October 13, 2010; section 2 applies retroactively to October 13, 2010.