SESSION WATCH
Died SENATE · SESSION 2026

No. SB 1176

Local Business Tax Receipts
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SPONSOR
Rodriguez
FILED BY
Ana Maria Rodriguez — District 40, Republican [search donations]
EFFECTIVE
10/1/2026
DIED IN
Community Affairs

Filed under Taxes & Budget.

PROVIDED SUMMARY

Local Business Tax Receipts; Requiring persons applying for or renewing a local business tax receipt to practice or engage in or manage any business or occupation that conducts certain transactions to exhibit an active license or authorization from the Office of Foreign Assets Control of the United States Department of the Treasury, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Requires OFAC license proof for local business tax receipts.

Applicants for local business tax receipts must now show an active OFAC license or authorization if their business conducts transactions subject to OFAC sanction programs.

This new requirement applies to both initial applications and renewals, blocking the issuance of the local receipt until the OFAC documentation is provided.

The bill allows online renewals to satisfy this requirement through an electronic certification by the applicant, streamlining the process for digital transactions.

This change adds a federal compliance hurdle to the local business licensing process, directly impacting businesses involved in regulated international transactions.

KEY PROVISIONS
§ 1 New OFAC License Requirement for Local Business Tax Receipts majors. 205.194(2)

AICreates a mandatory condition for obtaining or renewing a local business tax receipt for businesses subject to OFAC sanctions.

“must exhibit an active license or authorization, or proof of copy of the same, from the Office of Foreign Assets before such local receipt may be issued” bill text, line 26 →
§ 2 Electronic Certification for Online Renewals moderates. 205.194(2)

AIPermits applicants to satisfy the OFAC license requirement via electronic certification when renewing online.

“Online renewals may provide for electronic certification by an applicant to meet this requirement” bill text, line 28 →
§ 3 Redesignation of Existing Subsection moderates. 205.194

AIMoves the existing prohibition on issuing receipts without state licenses from subsection (2) to subsection (3).

“Present subsection (2) of section 205.194, Florida Statutes, is redesignated as subsection (3)” bill text, line 16 →
TIMELINE
3/13/2026
Died in Community Affairs
1/13/2026
Introduced
1/12/2026
Referred to Community Affairs; Commerce and Tourism; Rules
1/6/2026
Filed
STATUTES IT CHANGES
s. 205.194
+90 / −0
s. 205.194
+0 / −0