FL H0361

Creates section 205.067 establishing that individuals licensed and operating as broker associates or sales associates under chapter 475 are exempt from applying for, paying, or obtaining local business tax receipts

Prohibits local governing authorities from holding exempt individuals liable for their principal or employer's failure to comply with local business tax obligations

Prohibits local governing authorities from requiring exempt individuals to apply for exemptions, prove exempt status, or pay any taxes or fees related to local business taxes

Prohibits local governing authorities from requiring principals or employers to provide personal or contact information for exempt individuals in order to obtain a local business tax receipt

Amends section 205.066 to remove language deeming broker associates and sales associates as employees, establishing them instead under the new dedicated exemption statute; effective July 1, 2012