{"data":{"id":"us-fl/fla.-stat.-205.067","jurisdiction":"us-fl","citation":"Fla. Stat. § 205.067","heading":"Exemptions; broker associates and sales associates.","body":"(1) An individual licensed and operating as a broker associate or sales associate under chapter 475 is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt.\n(2) An individual exempt under this section may not be held liable by any local governing authority for the failure of a principal or employer to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. An individual exempt under this section may not be required by any local governing authority to apply for an exemption from a local business tax, otherwise prove his or her exempt status, or pay any tax or fee related to a local business tax.\n(3) A principal or employer who is required to obtain a local business tax receipt may not be required by a local governing authority to provide personal or contact information for individuals exempt under this section in order to obtain a local business tax receipt.\nHistory.—s. 1, ch. 2012-102.","path":["CHAPTER 205 LOCAL BUSINESS TAXES"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0205/0205.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:11Z","sha256":"fb279eb5edd0ede08579886e1cf6b31ecfa69d8e9aeb11c31e41268aad4f99c9","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-205.066","next":"us-fl/fla.-stat.-205.162"},"notice":"GroundRules: Original legal text. Not legal advice."}