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Background: In 1972, the Florida Legislature elected to stop administering occupational license taxes <br />at the state level and gave the authority to local governments. Local governments were then authorized <br />to levy occupational license taxes according to the provisions of the "Local Occupational License <br />Act." In 2006, 368 of the 404 municipalities and 52 of the 67 counties in Florida had some sort of local <br />occupational license tax in place. <br />Legislation: SB 330 (Steube) and HB 487 (Renner) proposed to authorize counties and municipalities <br />to continue to levy local business taxes if resolution or ordinance was adopted before January 1, 2017, <br />so long as the tax did not exceed $25.00. It also proposed to remove the authority for counties and <br />municipalities to increase business tax rates and to impose additional business taxes in the future. <br />Position: The County advocated against the legislation. <br />Amended: The legislation was amended to allow for an exemption to the local business tax for hon- <br />orably discharged veterans and their spouses, unremarried surviving spouses of honorably discharged <br />veterans, active duty military service members' spouses, and low-income persons receiving public assis- <br />tance, as defined in s. 403.2554, F.S., or having a household income less than 130 percent of the feder- <br />al poverty level. Additionally, the bill provided an exemption for businesses with fewer than 100 peo- <br />ple, if an individual to whom an exemption may apply owns a majority interest in the business. <br />Finally, legislation would have allowed any municipality that imposes a business tax on the gross sales <br />of all retail and wholesale merchants within the municipal jurisdiction to continue to impose such tax. <br />Status: Died on the House Calendar. We should expect to see this again next session. <br />.7.2 :CERTIFICAT.E PUBL IC: ,.CONVENIENCE° AND;':NECESSITY. COPCN <br />Background: In Florida, pre -hospital emergency medical services are divided into two categories, <br />Basic Life Support Services (BLS) or Advanced Life Support Services (ALS), the former involving non <br />-invasive medical care to preserve a patient's vital signs, and the latter involving more invasive tech- <br />niques (medications, intravenous fluids, etc.). An EMT or other first responder expected to provide <br />either form of care must be licensed by the state's Department of Health. In order to be licensed, a <br />Certificate of Public Convenience and Necessity (COPCN) must be granted to the applicant by the <br />counties in which the applicant is planning to work. Even though it is a mandatory pre -requisite to <br />obtaining DOH licensure, under current law, counties are allowed, but not required, to issue COPCNs <br />and establish standards for the issuance of those certificates. <br />Legislation: The following amendment was offered to HB 545: [a] lacensed basic or advanced l�e support <br />ambulance service may provide nonemergency medical transportation services in permitted ambulances in any county not- <br />aithstanding any ordinances relating to cerlifacates of public convenience and necessity or s. 401.25. <br />Status: This amendment was withdrawn after strong objections from local governments. <br />10 <br />P211 <br />