FL H7125

Creates s. 205.067, F.S. to exempt individuals licensed and operating as broker associates or sales associates under chapter 475 from applying for, paying, or obtaining local business tax receipts.

Prohibits local governing authorities from holding exempt broker associates or sales associates 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 their exempt status, or pay any local business tax-related fees.

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 s. 205.066, F.S. to clarify that broker associates and sales associates operating under chapter 475 are considered employees for purposes of local business tax exemptions; takes effect October 1, 2012.