FL S0582

Exempts individuals employed by another person from local business tax requirements, including applications, payments, and tax receipts, effective retroactively to October 13, 2010.

Clarifies that broker associates and sales associates operating under chapter 475 are employees, while independent contractors are not employees and do not qualify for the exemption.

Prohibits local governing authorities from holding exempt employees liable for employer non-compliance with local business tax obligations or requiring employees to prove exempt status.

Prohibits local authorities from requiring employers to provide personal information about exempt employees in order to obtain a local business tax receipt.

Requires persons applying for or renewing local business tax receipts for regulated professions or occupations to exhibit active state licenses or registrations, with online renewals permitted to provide electronic certification.