SB 145 - Current law authorizes cities to impose a business license tax upon businesses. This act provides that no city shall impose a business license tax upon any enterprise for which the total amount of gross receipts from sales is $10,000 or less in any calendar year. (Sections 71.610 and 92.045) Additionally, current law provides that a person is not engaging in business in this state for the purposes of collecting state sales tax if the isolated or occasional sale of any tangible personal property, service, substance, or other thing by such person does not accrue gross receipts in excess of $3,000 in any calendar year. This act increases such threshold to $10,000. (Section 144.010)
JOSH NORBERG