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2000 Florida Attorney General Reports and Opinions 1 (2000)

handle is hein.sag/sagfl0022 and id is 1 raw text is: Page 1 of 4 Advisory Legal Opinion Number: AGO 2000-01 Date: January 13, 2000 Subject: Occupational license, authority to grant exemption Mr. Rich Stringer Sebastian City Attorney 1225 Main Street Sebastian, Florida 32958 Dear Mr. Stringer: You ask substantially the following question: May the city exempt a specific business from the occupational licensing requirement when the business is not exempted under Chapter 205, Florida Statutes? In sum: The city may not exempt a business from its occupational license requirement except as provided in Chapter 205, Florida Statutes. You state that the City of Sebastian has an occupational license tax ordinance enacted pursuant to section 205.042, Florida Statutes. The local real estate association has asked that real estate agents operating under real estate brokers be exempted from the licensing requirement. Real estate sales is listed as a taxable business under the City of Sebastian occupational license ordinance. In Attorney General Opinion 83-17, this office addressed whether a real estate salesperson is subject to an occupational license tax when working under a real estate broker. It was concluded that a salesperson, even though required under the real estate licensing statute to work under the supervision of a broker, is subject to the occupational license tax authorized by Chapter 205, Florida Statutes. No statutory changes have been made that would alter the conclusion in Attorney General Opinion 83-17. The authority of a municipality to impose a tax is derived from Article VII, section 9, Florida Constitution.[1] While section 166.021, Florida Statutes, secures for municipalities the broad exercise of home rule powers