SESSION WATCH
THE BILL ITSELF

CS/HB 103

Local Business Taxes

VERSION H 103 c1 · BACK TO THE SUMMARY · OFFICIAL RECORD

underlined language is being added; struck language is being deleted. Line numbers are the Legislature's own — the same ones amendments cite.

1 A bill to be entitled
2 An act relating to local business taxes; repealing
3 chapter 205, F.S., relating to local business taxes;
4 creating s. 218.150, F.S.; authorizing certain local
5 governments to continue to impose a business tax under
6 specified conditions; authorizing certain
7 municipalities to revise the definition of "merchant"
8 in a specified manner; prohibiting such municipalities
9 from revising a specified tax rate; authorizing
10 certain counties to repeal a local business tax in a
11 specified manner; providing a directive to the
12 Division of Law Revision; amending ss. 125.01047,
13 166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41,
14 337.401, 376.84, 379.3761, 482.071, 482.242, 489.127,
15 489.128, 489.131, 489.532, 489.537, 500.12, 500.511,
16 501.015, 501.016, 501.160, 507.13, 539.001, 559.904,
17 559.928, 559.9281, 559.935, 559.939, 559.955, and
18 616.12, F.S.; conforming provisions and cross-
19 references to changes made by the act ; providing an
20 effective date.
22 Be It Enacted by the Legislature of the State of Florida:
24 Section 1. Chapter 205, Florida Statutes, consisting of
25 ss. 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033,
26 205.042, 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535,
27 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065,
28 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194,
29 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and
30 205.1975, Florida Statutes, is repealed.
31 Section 2. Section 218.150, Florida Statutes, is created
32 to read:
33 218.150 Certain local business taxes may continue.—
34 Notwithstanding the repeal of chapter 205 by this act:
35 (1) A municipality that imposes a business tax on
36 merchants which is measured by gross receipts from the sale of
37 merchandise or services, or both, may continue to impose such
38 tax and may, by ordinance, revise the definition of the term
39 "merchant." However, the municipality may not revise the rate of
40 the tax measured by gross sales.
41 (2)(a) A county that levied an additional business tax
42 pursuant to former s. 205.033(6) on January 1, 2026, may
43 continue to levy such additional business tax in accordance with
44 the exemptions, categories, rates, and other provisions of
45 former chapter 205 as in effect on January 1, 2026.
46 (b) Proceeds from such additional business tax must
47 continue to be placed in a separate interest-bearing account and
48 distributed, plus interest, each fiscal year to the organization
49 or agency designated by the governing body of the county, as of
50 January 1, 2026, to oversee and implement a comprehensive
51 economic development strategy through advertising, promotional
52 activities, and other sales and marketing techniques.
53 (c) The county may repeal such additional business tax by
54 ordinance enacted by the governing board of the county at any
55 time. However, once repealed, the authority to levy such
56 additional business tax under this subsection expires.
57 Section 3. The Division of Law Revision is directed to
58 replace the phrase "this act" in newly created s. 218.150,
59 Florida Statutes, with the assigned chapter number of this act.
60 Section 4. Subsection (2), paragraph (b) of subsection
61 (3), and paragraph (b) of subsection (4) of section 125.01047,
62 Florida Statutes, are amended to read:
63 125.01047 Rules and ordinances relating to towing
64 services.—
65 (2) The prohibition set forth in subsection (1) does not
66 affect a county's authority to:
67 (a) Levy a reasonable business tax under s. 205.0315, s.
68 205.033, or s. 205.0535.
69 (b) impose and collect a reasonable administrative fee or
70 charge on the registered owner or other legally authorized
71 person in control of a vehicle or vessel, not to exceed 25
72 percent of the maximum towing rate, to cover the cost of
73 enforcement, including parking enforcement, by the county when
74 the vehicle or vessel is towed from public property. An
75 authorized wrecker operator or towing business may impose and
76 collect the administrative fee or charge on behalf of the county
77 and shall remit such fee or charge to the county only after it
78 is collected.
79 (3)
80 (b) A charter county may impose and collect an
81 administrative fee or charge as provided in subsection (2)
82 paragraph (2)(b) but may not impose such fee or charge on a
83 towing business or an authorized wrecker operator. If the
84 charter county imposes such administrative fee or charge, the
85 charter county may authorize a towing business or authorized
86 wrecker operator to impose and collect such fee or charge on
87 behalf of the county, and the towing business or authorized
88 wrecker operator shall remit such fee or charge to the charter
89 county only after it is collected.
90 (4)
91 (b) A charter county may impose and collect an
92 administrative fee or charge as provided in subsection (2)
93 paragraph (2)(b); however, it may not impose that fee or charge
94 upon a towing business or an authorized wrecker operator. If
95 such charter county imposes such administrative fee or charge,
96 such fee or charge must be imposed on the registered owner or
97 other legally authorized person in control of a vehicle or
98 vessel. The fee or charge may not exceed 25 percent of the
99 maximum towing rate to cover the cost of enforcement, including
100 parking enforcement, by the charter county when the vehicle or
101 vessel is towed from public property. The charter county may
102 authorize an authorized wrecker operator or towing business to
103 impose and collect the administrative fee or charge on behalf of
104 the charter county, and the authorized wrecker operator or
105 towing business shall remit such fee or charge to the charter
106 county only after it is collected.
107 Section 5. Subsection (2) of section 166.04465, Florida
108 Statutes, is amended to read:
109 166.04465 Rules and ordinances relating to towing
110 services.—
111 (2) The prohibition set forth in subsection (1) does not
112 affect a municipality's authority to:
113 (a) Levy a reasonable business tax under s. 205.0315, s.
114 205.043, or s. 205.0535.
115 (b) impose and collect a reasonable administrative fee or
116 charge on the registered owner or other legally authorized
117 person in control of a vehicle or vessel, not to exceed 25
118 percent of the maximum towing rate, to cover the cost of
119 enforcement, including parking enforcement, by the municipality
120 when the vehicle or vessel is towed from public property. An
121 authorized wrecker operator or towing business may impose and
122 collect the administrative fee or charge on behalf of the
123 municipality and shall remit such fee or charge to the
124 municipality only after it is collected.
125 Section 6. Paragraph (c) of subsection (2) of section
126 202.24, Florida Statutes, is amended to read:
127 202.24 Limitations on local taxes and fees imposed on
128 dealers of communications services.—
129 (2)
130 (c) This subsection does not apply to:
131 1. Local communications services taxes levied under this
132 chapter.
133 2. Ad valorem taxes levied pursuant to chapter 200.
134 3. Business taxes levied under chapter 205.
135 3.4. "911" service charges levied under chapter 365.
136 4.5. Amounts charged for the rental or other use of
137 property owned by a public body which is not in the public
138 rights-of-way to a dealer of communications services for any
139 purpose, including, but not limited to, the placement or
140 attachment of equipment used in the provision of communications
141 services.
142 5.6. Permit fees of general applicability which are not
143 related to placing or maintaining facilities in or on public
144 roads or rights-of-way.
145 6.7. Permit fees related to placing or maintaining
146 facilities in or on public roads or rights-of-way pursuant to s.
147 337.401.
148 7.8. Any in-kind requirements, institutional networks, or
149 contributions for, or in support of, the use or construction of
150 public, educational, or governmental access facilities allowed
151 under federal law and imposed on providers of video service
152 pursuant to any existing ordinance or an existing franchise
153 agreement granted by each municipality or county, under which
154 ordinance or franchise agreement service is provided before July
155 1, 2007, or as permitted under chapter 610. This subparagraph
156 does not prohibit providers of video service from recovering the
157 expenses as allowed under federal law.
158 8.9. Special assessments and impact fees.
159 9.10. Pole attachment fees that are charged by a local
160 government for attachments to utility poles owned by the local
161 government.
162 10.11. Utility service fees or other similar user fees for
163 utility services.
164 11.12. Any other generally applicable tax, fee, charge, or
165 imposition authorized by general law on July 1, 2000, which is
166 not specifically prohibited by this subsection or included as a
167 replaced revenue source in s. 202.20.
168 Section 7. Paragraph (a) of subsection (4) of section
169 213.0535, Florida Statutes, is amended to read:
170 213.0535 Registration Information Sharing and Exchange
171 Program.—
172 (4) There are two levels of participation:
173 (a) Each unit of state or local government responsible for
174 administering one or more of the provisions specified in
175 subparagraphs 1.-7. 1.-8. is a level-one participant. Level-one
176 participants shall exchange, monthly or quarterly, as determined
177 jointly by each participant and the department, the data
178 enumerated in subsection (2) for each new registrant, new filer,
179 or initial reporter, permittee, or licensee, with respect to the
180 following taxes, licenses, or permits:
181 1. The sales and use tax imposed under chapter 212.
182 2. The tourist development tax imposed under s. 125.0104.
183 3. The tourist impact tax imposed under s. 125.0108.
184 4. Local business taxes imposed under chapter 205.
185 4.5. Convention development taxes imposed under s.
186 212.0305.
187 5.6. Public lodging and food service establishment
188 licenses issued pursuant to chapter 509.
189 6.7. Beverage law licenses issued pursuant to chapter 561.
190 7.8. A municipal resort tax as authorized under chapter
191 67-930, Laws of Florida.
192 Section 8. Paragraph (b) of subsection (3) of section
193 213.055, Florida Statutes, is amended to read:
194 213.055 Declared emergency; waiver or suspension of
195 specified revenue laws and other requirements.—
196 (3)
197 (b)1. Notwithstanding any other law, an out-of-state
198 business that is conducting operations within this state during
199 a disaster-response period solely for purposes of performing
200 emergency-related work or pursuant to a mutual aid agreement is
201 not considered to have established a level of presence that
202 would require that business to register, file, and remit state
203 or local taxes or fees or require that business to be subject to
204 any registration, licensing, or filing requirements in this
205 state. For purposes of any state or local tax on or measured, in
206 whole or in part, by net or gross income or receipts, the
207 activity of the out-of-state business conducted in this state
208 during the disaster-response period must be disregarded with
209 respect to any filing requirements for such tax, including the
210 filing required for a consolidated group of which the out-of-
211 state business may be a part. This includes the following:
212 a. Reemployment assistance taxes.
213 b. State or local professional or occupational licensing
214 requirements or related fees.
215 c. Local business taxes.
216 c.d. Taxes on the operation of commercial motor vehicles.
217 d.e. Corporate income tax.
218 e.f. Tangible personal property tax and use tax on
219 equipment that is brought into the state by the out-of-state
220 business, used by the out-of-state business only to perform
221 emergency-related work during the disaster-response period, and
222 removed from the state by the out-of-state business after the
223 disaster-response period.
224 2. Notwithstanding any other law, an out-of-state employee
225 whose only employment in this state is for the performance of
226 emergency-related work or pursuant to a mutual aid agreement
227 during a disaster-response period is not required to comply with
228 state or local occupational licensing requirements or related
229 fees. Section 9. Paragraph (b) of subsection (2) of section
231 213.756, Florida Statutes, is amended to read:
232 213.756 Funds collected are state tax funds.—
233 (2)
234 (b) This subsection applies to those taxes enumerated in
235 s. 72.011, excluding chapter 202 and that portion of chapter 203
236 collected thereunder, and also applies to taxes imposed under
237 chapter 205.
238 Section 10. Paragraph (c) of subsection (3) of section
239 330.41, Florida Statutes, is amended to read:
240 330.41 Unmanned Aircraft Systems Act.—
241 (3) REGULATION.—
242 (c) Except as otherwise expressly provided, a political
243 subdivision may not withhold issuance of a business tax receipt,
244 development permit, or other use approval to a drone delivery
245 service or enact or enforce an ordinance or resolution that
246 prohibits a drone delivery service's operation based on the
247 location of its drone port, notwithstanding part II of chapter
248 163 and chapter 205. A political subdivision may enforce minimum
249 setback and landscaping regulations that are generally
250 applicable to permitted uses in the drone port site's zoning
251 district. This paragraph may not be construed to authorize a
252 political subdivision to require additional landscaping as a
253 condition of approval of a drone port.
254 Section 11. Paragraph (f) of subsection (3) of section 337.401, Florida Statutes, is amended to read:
256 337.401 Use of right-of-way for utilities subject to
257 regulation; permit; fees.—
258 (3)
259 (f) Except as expressly allowed or authorized by general
260 law and except for the rights-of-way permit fees subject to
261 paragraph (c), a municipality or county may not levy on a
262 provider of communications services a tax, fee, or other charge
263 or imposition for operating as a provider of communications
264 services within the jurisdiction of the municipality or county
265 which is in any way related to using its roads or rights-of-way.
266 A municipality or county may not require or solicit in-kind
267 compensation, except as otherwise provided in s. 202.24(2)(c)7.
268 s. 202.24(2)(c)8., provided that the in-kind compensation is not
269 a franchise fee under federal law. Nothing in this paragraph
270 impairs the authority of a municipality or county to request
271 public, educational, or governmental access channels pursuant to
272 s. 610.109. Nothing in this paragraph shall impair any ordinance
273 or agreement in effect on May 22, 1998, or any voluntary
274 agreement entered into subsequent to that date, which provides
275 for or allows in-kind compensation by a telecommunications
276 company.
277 Section 12. Paragraphs (e) through (o) of subsection (1)
278 of section 376.84, Florida Statutes, are redesignated as
279 paragraphs (d) through (n), respectively, and present paragraph (d) of that subsection is amended, to read:
281 376.84 Brownfield redevelopment economic incentives.—It is
282 the intent of the Legislature that brownfield redevelopment
283 activities be viewed as opportunities to significantly improve
284 the utilization, general condition, and appearance of these
285 sites. Different standards than those in place for new
286 development, as allowed under current state and local laws,
287 should be used to the fullest extent to encourage the
288 redevelopment of a brownfield. State and local governments are
289 encouraged to offer redevelopment incentives for this purpose,
290 as an ongoing public investment in infrastructure and services,
291 to help eliminate the public health and environmental hazards,
292 and to promote the creation of jobs in these areas. Such
293 incentives may include financial, regulatory, and technical
294 assistance to persons and businesses involved in the
295 redevelopment of the brownfield pursuant to this act.
296 (1) Financial incentives and local incentives for
297 redevelopment may include, but not be limited to:
298 (d) Waiver, reduction, or limitation by line of business
299 with respect to business taxes pursuant to chapter 205.
300 Section 13. Subsections (5) and (6) of section 379.3761,
301 Florida Statutes, are renumbered as subsection (4) and (5),
302 respectively, and present subsection (4) of that section is
303 amended to read:
304 379.3761 Exhibition or sale of wildlife; fees;
305 classifications.—
306 (4) The provisions of this section relative to licensing
307 for exhibition do not apply to any municipal, county, state, or
308 other publicly owned wildlife exhibit or any traveling zoo,
309 circus, or exhibit licensed under chapter 205.
310 Section 14. Subsection (5) of section 482.071, Florida
311 Statutes, is amended to read:
312 482.071 Licenses.—
313 (5) A license under this section is a prerequisite for the
314 issuance of a local occupational license to engage in pest
315 control, as provided in s. 205.1967.
316 Section 15. Paragraphs (b) through (g) of subsection (1)
317 of section 482.242, Florida Statutes, are redesignated as
318 paragraphs (a) through (f), respectively, and present paragraph
319 (a) of that subsection is amended, to read:
320 482.242 Preemption.—
321 (1) This chapter is intended as comprehensive and
322 exclusive regulation of pest control in this state. The
323 provisions of this chapter preempt to the state all regulation
324 of the activities and operations of pest control services,
325 including the pesticides used pursuant to labeling and
326 registration approved under part I of chapter 487. No local
327 government or political subdivision of the state may enact or
328 enforce an ordinance that regulates pest control, except that
329 the preemption in this section does not prohibit a local
330 government or political subdivision from enacting an ordinance
331 regarding any of the following:
332 (a) Local business taxes adopted pursuant to chapter 205.
333 Section 16. Subsection (1) of section 489.127, Florida
334 Statutes, is amended to read:
335 489.127 Prohibitions; penalties.—
336 (1) No person shall:
337 (a) Falsely hold himself or herself or a business
338 organization out as a licensee, certificateholder, or
339 registrant;
340 (b) Falsely impersonate a certificateholder or registrant;
341 (c) Present as his or her own the certificate or
342 registration of another;
343 (d) Knowingly give false or forged evidence to the board
344 or a member thereof;
345 (e) Use or attempt to use a certificate or registration
346 that has been suspended or revoked;
347 (f) Engage in the business or act in the capacity of a
348 contractor or advertise himself or herself or a business
349 organization as available to engage in the business or act in
350 the capacity of a contractor without being duly registered or
351 certified;
352 (g) Operate a business organization engaged in contracting
353 after 60 days following the termination of its only qualifying
354 agent without designating another primary qualifying agent,
355 except as provided in ss. 489.119 and 489.1195;
356 (h) Commence or perform work for which a building permit
357 is required pursuant to part IV of chapter 553 without such
358 building permit being in effect; or
359 (i) Willfully or deliberately disregard or violate any
360 municipal or county ordinance relating to uncertified or
361 unregistered contractors.
363 For purposes of this subsection, a person or business
364 organization operating on an inactive or suspended certificate
365 or registration is not duly certified or registered and is
366 considered unlicensed. A business tax receipt issued under the
367 authority of chapter 205 is not a license for purposes of this
368 part.
369 Section 17. Paragraph (c) of subsection (1) of section
370 489.128, Florida Statutes, is redesignated as paragraph (b), and
371 present paragraph (b) of that subsection is amended, to read:
372 489.128 Contracts entered into by unlicensed contractors
373 unenforceable.—
374 (1) As a matter of public policy, contracts entered into
375 on or after October 1, 1990, by an unlicensed contractor shall
376 be unenforceable in law or in equity by the unlicensed
377 contractor.
378 (b) For purposes of this section, an individual or
379 business organization may not be considered unlicensed for
380 failing to have a business tax receipt issued under the
381 authority of chapter 205.
382 Section 18. Paragraph (c) of subsection (3) of section
383 489.131, Florida Statutes, is amended to read:
384 489.131 Applicability.—
385 (3) Nothing in this part limits the power of a
386 municipality or county:
387 (c) To collect business taxes, subject to s. 205.065, and
388 inspection fees for engaging in contracting or examination fees
389 from persons who are registered with the board pursuant to local
390 examination requirements and issue business tax receipts.
391 However, nothing in this part shall be construed to require
392 general contractors, building contractors, or residential
393 contractors to obtain additional business tax receipts for
394 specialty work when such specialty work is performed by
395 employees of such contractors on projects for which they have
396 substantially full responsibility and such contractors do not
397 hold themselves out to the public as being specialty
398 contractors.
399 Section 19. Paragraph (c) of subsection (1) of section
400 489.532, Florida Statutes, is redesignated as paragraph (b), and
401 present paragraph (b) of that subsection is amended, to read:
402 489.532 Contracts entered into by unlicensed contractors
403 unenforceable.—
404 (1) As a matter of public policy, contracts entered into
405 on or after October 1, 1990, by an unlicensed contractor shall
406 be unenforceable in law or in equity by the unlicensed
407 contractor.
408 (b) For purposes of this section, an individual or
409 business organization shall not be considered unlicensed for
410 failing to have a business tax receipt issued under the
411 authority of chapter 205.
412 Section 20. Subsection (9) of section 489.537, Florida
413 Statutes, is renumbered as subsection (8) and present subsection
414 (8) of that section is amended, to read:
415 489.537 Application of this part.—
416 (8) Persons licensed under this part are subject to ss.
417 205.0535(1) and 205.065, as applicable.
418 Section 21. Subsection (8) of section 500.12, Florida
419 Statutes, is amended to read:
420 500.12 Food permits; building permits.—
421 (8) A person who applies for or renews a local business
422 tax certificate to engage in business as a food establishment
423 must exhibit a current food permit or an active letter of
424 exemption from the department before the local business tax
425 certificate may be issued or renewed.
426 Section 22. Subsection (3) of section 500.511, Florida
427 Statutes, is amended to read:
428 500.511 Fees; enforcement; preemption.—
429 (3) PREEMPTION OF AUTHORITY TO REGULATE.—Regulation of
430 bottled water plants, water vending machines, water vending
431 machine operators, and packaged ice plants is preempted by the
432 state. No county or municipality may adopt or enforce any
433 ordinance that regulates the licensure or operation of bottled
434 water plants, water vending machines, or packaged ice plants,
435 unless it is determined that unique conditions exist within the
436 county which require the county to regulate such entities in
437 order to protect the public health. This subsection does not
438 prohibit a county or municipality from requiring a business tax
439 pursuant to chapter 205. Section 23. Subsection (8) of section 501.015, Florida
441 Statutes, is renumbered as subsection (7), and present
442 subsection (7) of that section is amended, to read:
443 501.015 Health studios; registration requirements and
444 fees.—Each health studio shall:
445 (7) A person applying for or renewing a local business tax
446 receipt to engage in business as a health studio must exhibit an
447 active registration certificate from the Department of
448 Agriculture and Consumer Services before the local business tax
449 receipt may be issued or reissued.
450 Section 24. Subsection (1) of section 501.016, Florida
451 Statutes, is amended to read:
452 501.016 Health studios; security requirements.—Each health
453 studio that sells contracts for health studio services shall
454 meet the following requirements:
455 (1) Each health studio shall maintain for each separate
456 business location a bond issued by a surety company admitted to
457 do business in this state. The principal sum of the bond must be
458 $25,000, and the bond, when required, must be obtained before a
459 business tax receipt may be issued under chapter 205. Upon
460 issuance of a business tax receipt, the licensing authority
461 shall immediately notify the department of such issuance in a
462 manner established by the department by rule. The bond must be
463 in favor of the department for the benefit of a person injured
464 as a result of a violation of ss. 501.012-501.019. Liability for
465 injuries as a result of a violation of ss. 501.012-501.019 may
466 be determined in an administrative proceeding of the department
467 or through a civil action. However, claims against the bond or
468 certificate of deposit may only be paid by order of the
469 department in an administrative proceeding in amounts up to the
470 determined liability for the injuries. The aggregate liability
471 of the surety to all persons for all breaches of the conditions
472 of the bonds provided by this section may not exceed the amount
473 of the bond. The original surety bond required by this section
474 shall be filed with the department on a form adopted by
475 department rule.
476 Section 25. Subsection (8) of section 501.160, Florida
477 Statutes, is amended to read:
478 501.160 Rental or sale of essential commodities during a
479 declared state of emergency; prohibition against unconscionable
480 prices.—
481 (8) Upon a declaration of a state of emergency by the
482 Governor, in order to protect the health, safety, and welfare of
483 residents, any person who offers goods and services for sale to
484 the public during the duration of the emergency and who does not
485 possess a business tax receipt under s. 205.032 or s. 205.042
486 commits a misdemeanor of the second degree, punishable as
487 provided in s. 775.082 or s. 775.083. During a declared
488 emergency, this subsection does not apply to religious,
489 charitable, fraternal, civic, educational, or social
490 organizations. During a declared emergency and when there is an
491 allegation of price gouging against the person, failure to
492 possess a license constitutes reasonable cause to detain the
493 person, provided that the detention shall only be made in a
494 reasonable manner and only for a reasonable period of time
495 sufficient for an inquiry into the circumstances surrounding the
496 failure to possess a license.
497 Section 26. Paragraph (c) of subsection (1) of section
498 507.13, Florida Statutes, is amended to read:
499 507.13 Local regulation.—
500 (1)
501 (c) This section does not preempt a local government's
502 authority to levy a local business tax pursuant to chapter 205.
503 Section 27. Paragraph (g) of subsection (3) of section
504 539.001, Florida Statutes, is redesignated as paragraph (f) and present paragraph (f) of that subsection is amended to read:
506 539.001 The Florida Pawnbroking Act.—
507 (3) LICENSE REQUIRED.—
508 (f) Any person applying for or renewing a local
509 occupational license to engage in business as a pawnbroker must
510 exhibit a current license from the agency before the local
511 business tax receipt may be issued or reissued.
512 Section 28. Subsections (8) through (11) of section
513 559.904, Florida Statutes, are renumbered as subsections (7)
514 through (10), respectively, and present subsection (7) of that section is amended, to read:
516 559.904 Motor vehicle repair shop registration;
517 application; exemption.—
518 (7) Any person applying for or renewing a local business
519 tax receipt to engage in business as a motor vehicle repair shop
520 must exhibit an active registration certificate from the
521 department before the local business tax receipt may be issued
522 or renewed.
523 Section 29. Subsections (5) through (9) of section
524 559.928, Florida Statutes, are renumbered as subsections (4)
525 through (8), respectively, and present subsection (4) of that
526 section is amended, to read:
527 559.928 Registration.—
528 (4) A person applying for or renewing a local business tax
529 receipt to engage in business as a seller of travel must exhibit
530 a current registration certificate from the department before
531 the local business tax receipt may be issued or reissued.
532 Section 30. Subsection (2) of section 559.9281, Florida
533 Statutes, is amended to read:
534 559.9281 Student tour operators.—
535 (2) The department shall adopt rules to implement this
536 section, including the establishment of the application
537 procedures and minimum standards for those persons wishing to be
538 approved as student tour operators under this section. At a
539 minimum, a student tour operator must be registered and approved
540 by the department as a seller of travel under s. 559.928,
541 maintain security requirements provided under s. 559.929, and be
542 current on all state and local business taxes.
543 Section 31. Subsection (6) of section 559.935, Florida
544 Statutes, is amended to read:
545 559.935 Exemptions.—
546 (6) The department shall request from the Airlines
547 Reporting Corporation any information necessary to implement the
548 provisions of subsection (2). Persons claiming an exemption
549 under subsection (2) or subsection (3) must show a letter of
550 exemption from the department before a local business tax
551 receipt to engage in business as a seller of travel may be
552 issued or reissued. If the department fails to issue a letter of
553 exemption on a timely basis, the seller of travel shall submit
554 to the department, through certified mail, an affidavit
555 containing her or his name and address and an explanation of the
556 exemption sought. Such affidavit may be used in lieu of a letter
557 of exemption for the purpose of obtaining a business tax
558 receipt. In any civil or criminal proceeding, the burden of
559 proving an exemption under this section is on the person
560 claiming such exemption. A letter of exemption issued by the
561 department may not be used in, and has no bearing on, such
562 proceedings.
563 Section 32. Section 559.939, Florida Statutes, is amended
564 to read:
565 559.939 State preemption.—No municipality or county or
566 other political subdivision of this state shall have authority
567 to levy or collect any registration fee or tax, as a regulatory
568 measure, or to require the registration or bonding in any manner
569 of any seller of travel who is registered or complies with all
570 applicable provisions of this part, unless that authority is
571 provided for by special or general act of the Legislature. Any
572 ordinance, resolution, or regulation of any municipality or
573 county or other political subdivision of this state which is in
574 conflict with any provision of this part is preempted by this
575 part. The provisions of this section do not apply to any local
576 business tax levied pursuant to chapter 205.
577 Section 33. Paragraph (c) of subsection (2) of section
578 559.955, Florida Statutes, is amended to read:
579 559.955 Home-based businesses; local government
580 restrictions.—
581 (2) A home-based business that operates from a residential
582 property as provided in subsection (3):
583 (c) Is only subject to applicable business taxes under
584 chapter 205 in the county and municipality in which the home-
585 based business is located.
586 Section 34. Section 616.12, Florida Statutes, is amended
587 to read:
588 616.12 Licenses upon certain shows; distribution of fees;
589 exemptions.—
590 (1) Each person who operates any traveling show,
591 exhibition, amusement enterprise, carnival, vaudeville, exhibit,
592 rodeo, theatrical, game or test of skill, riding device,
593 dramatic repertoire, other show or amusement, or concession,
594 including a concession operating in a tent, enclosure, or other
595 temporary structure, within the grounds of, and in connection
596 with, any annual public fair held by a fair association shall
597 pay the license taxes provided by law. However, if the
598 association satisfies the requirements of this chapter,
599 including securing the required fair permit from the department,
600 the license taxes and local business tax authorized in chapter
601 205 are waived and the department shall issue a tax exemption
602 certificate. The department shall adopt the proper forms and
603 rules to administer this section, including the necessary tax
604 exemption certificate, showing that the fair association has met
605 all requirements and that the traveling show, exhibition,
606 amusement enterprise, carnival, vaudeville, exhibit, rodeo,
607 theatrical, game or test of skill, riding device, dramatic
608 repertoire, other show or amusement, or concession is exempt.
609 (2) Any fair association securing the required annual fair
610 permit from the department is exempt from local business tax as
611 defined by chapter 205, occupational permit fees, or any
612 occupational taxes assessed by any county, municipality,
613 political subdivision, agency, or instrumentality thereof.
614 Section 35. This act shall take effect July 1, 2026.