summary
Introduced
10/07/2025
10/07/2025
In Committee
10/21/2025
10/21/2025
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An act relating to local business taxes; repealing chapter 205, F.S., relating to local business taxes; creating s. 218.150, F.S.; authorizing certain municipalities to continue to impose a business tax; authorizing such municipalities to revise the definition of the term “merchant” in a specified manner; prohibiting such municipalities from revising a specified tax rate; providing a directive to the Division of Law Revision; amending ss. 125.01047, 166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41, 337.401, 376.84, 379.3761, 482.071, 482.242, 489.127, 489.128, 489.131, 489.532, 489.537, 500.12, 500.511, 501.015, 501.016, 501.160, 507.13, 539.001, 559.904, 559.928, 559.9281, 559.935, 559.939, 559.955, and 616.12, F.S.; conforming provisions and cross references to changes made by the act; providing an effective date.
AI Summary
This bill eliminates Chapter 205 of the Florida Statutes, which governs local business taxes, while simultaneously creating a new section that allows certain municipalities to continue imposing business taxes measured by gross receipts under specific conditions. The bill maintains that municipalities can continue to tax merchants based on their gross sales from merchandise or services, and they may revise the definition of "merchant," but they cannot modify the existing tax rate. The legislation requires the Division of Law Revision to update references to the repealed chapter throughout state statutes. The bill also makes numerous conforming amendments to other sections of Florida law that previously referenced local business tax requirements, effectively removing mentions of Chapter 205 and updating cross-references to reflect the repeal. These changes appear designed to streamline and potentially simplify local taxation procedures while preserving some municipal taxation flexibility. The new provisions will take effect on July 1, 2026, giving local governments and businesses ample time to prepare for the changes.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Introduced (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2026/122 |
| Analysis - Community Affairs (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2026/122/Analyses/2026s00122.ca.PDF |
| Analysis - Community Affairs (Pre-Meeting) | https://www.flsenate.gov/Session/Bill/2026/122/Analyses/2026s00122.pre.ca.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2026/122/BillText/Filed/HTML |
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