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Bill > H0103

FL H0103

FL H0103
Local Business Taxes

summary

Introduced
10/07/2025
In Committee
02/18/2026
Crossed Over
02/17/2026
Passed
Dead
03/13/2026

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 local governments to continue to impose a business tax under specified conditions; authorizing certain municipalities to revise the definition of "merchant" in a specified manner; prohibiting such municipalities from revising a specified tax rate; authorizing certain counties to repeal a local business tax in a specified manner; 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 repeals Chapter 205 of the Florida Statutes, which governs local business taxes, and creates a new section (218.150) that allows certain local governments to continue imposing business taxes under specific conditions. Municipalities that currently tax merchants based on gross receipts can continue to do so and can revise their definition of "merchant" but not the tax rate. Counties that levied an additional business tax on January 1, 2026, for economic development can continue to do so, with proceeds dedicated to that purpose, and can repeal this tax at any time. The bill also makes conforming changes to various other sections of Florida Statutes to reflect the repeal of Chapter 205 and to update cross-references, ensuring that other laws that previously referred to Chapter 205 now align with the new provisions.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (7)

Other Sponsors (1)

State Affairs Committee (House)

Last Action

Died in Appropriations (on 03/13/2026)

Bill Topics

Local Government
  • ‐ General Local Government
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
(2 Companion Bills)

bill text

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bill summary

Document Type Source Location Created
State Bill Page https://www.flsenate.gov/Session/Bill/2026/103 10/07/2025
BillText https://www.flsenate.gov/Session/Bill/2026/103/BillText/c1/PDF 02/03/2026
Analysis - State Affairs Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/103/Analyses/h0103e.SAC.PDF 02/03/2026
Analysis - State Affairs Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/103/Analyses/h0103d.SAC.PDF 01/23/2026
Analysis - Intergovernmental Affairs Subcommittee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/103/Analyses/h0103c.IAS.PDF 01/20/2026
Analysis - Intergovernmental Affairs Subcommittee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/103/Analyses/h0103b.IAS.PDF 01/15/2026
Analysis - Ways & Means Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/103/Analyses/h0103a.WMC.PDF 12/10/2025
Analysis - Ways & Means Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/103/Analyses/h0103.WMC.PDF 12/08/2025
BillText https://www.flsenate.gov/Session/Bill/2026/103/BillText/Filed/PDF 10/07/2025
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