September 17, 2019
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The Florida Statutes

The 2010 Florida Statutes(including Special Session A)

Title XIV
TAXATION AND FINANCE
Chapter 205
LOCAL BUSINESS TAXES
View Entire Chapter
F.S. 205.194
205.194 Prohibition of local business tax receipt without exhibition of state license or registration.
(1) Any person applying for or renewing a local business tax receipt for the period beginning October 1, 1985, to practice any profession regulated by the Department of Business and Professional Regulation, or any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local receipt may be issued. Thereafter, only persons applying for the first time for a receipt must exhibit such certification, registration, or license.
(2) The Department of Business and Professional Regulation shall, by August 1 of each year, supply to the local official who issues local business tax receipts a current list of professions it regulates and information regarding those persons for whom receipts should not be renewed due to the suspension, revocation, or inactivation of such person’s state license, certificate, or registration. The official who issues local business tax receipts shall not renew such license unless such person can exhibit an active state certificate, registration, or license.
(3) This section shall not apply to s. 489.113, s. 489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s. 489.521, or s. 489.537.
History.s. 34, ch. 85-175; s. 1, ch. 85-278; s. 12, ch. 94-218; s. 24, ch. 2006-152.
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