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Advisory Legal Opinion - Vacation Rentals -- Municipalities -- Land Use Page 6 of 6 <br />prescribed by statute). <br />[15] See s. 205.042, Fla. Stat., authorizing a municipality to levy, <br />by appropriate resolution or ordinance, a business tax for the <br />privilege of engaging in or managing a business, profession, or <br />occupation within its jurisdiction. <br />[16] Section 205.053(3), Fla. Stat. <br />[17] See Senate Committee on Community Affairs, discussion of SB 356, <br />dated February 4, 2014. Other discussion included parking controls and <br />limitation on the number of unrelated persons occupying a house. <br />[18] Id. Sen. John Thrasher discussing circumstances in Flagler County <br />which gave rise to need for amendment and return home rule power to <br />local governments. <br />))q. 31 <br />http://www.myfloridalegal.com/ago.nsf/printview/5DFB7F27FB483C4685257D900050D... 2/10/2015 <br />