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![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](ViewImageLocal?handle=hein.sag/sagfl0022&div=1&collection=&method=preview&ext=.png&size=3)