SESSION WATCH
THE BILL ITSELF

SB 122

Local Business Taxes

VERSION S 122 Filed · 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.

Florida Senate - 2026 SB 122 By Senator Truenow 13-00376-26 2026122__
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
5 municipalities to continue to impose a business tax;
6 authorizing such municipalities to revise the
7 definition of the term “merchant” in a specified
8 manner; prohibiting such municipalities from revising
9 a specified tax rate; providing a directive to the
10 Division of Law Revision; amending ss. 125.01047,
11 166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41,
12 337.401, 376.84, 379.3761, 482.071, 482.242, 489.127,
13 489.128, 489.131, 489.532, 489.537, 500.12, 500.511,
14 501.015, 501.016, 501.160, 507.13, 539.001, 559.904,
15 559.928, 559.9281, 559.935, 559.939, 559.955, and
16 616.12, F.S.; conforming provisions and cross
17 references to changes made by the act; providing an
18 effective date.
20 Be It Enacted by the Legislature of the State of Florida:
22 Section 1. Chapter 205, Florida Statutes, consisting of ss.
23 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 205.042,
24 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535,
25 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065,
26 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194,
27 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and
28 205.1975, Florida Statutes, is repealed.
29 Section 2. Section 218.150, Florida Statutes, is created to
30 read:
31 218.150 Municipal business tax measured by gross receipts
32 may continue.—Notwithstanding the repeal of chapter 205, F.S.,
33 by this act, a municipality that imposes a business tax on
34 merchants which is measured by gross receipts from the sale of
35 merchandise or services, or both, may continue to impose such
36 tax and may, by ordinance, revise the definition of the term
37 “merchant.” However, the municipality may not revise the rate of
38 the tax measured by gross sales.
39 Section 3. The Division of Law Revision is directed to
40 replace the phrase “this act” wherever it occurs in s. 218.150,
41 Florida Statutes, with the assigned chapter number of this act.
42 Section 4. Subsection (2), paragraph (b) of subsection (3),
43 and paragraph (b) of subsection (4) of section 125.01047,
44 Florida Statutes, are amended to read:
45 125.01047 Rules and ordinances relating to towing
46 services.—
47 (2) The prohibition set forth in subsection (1) does not
48 affect a county’s authority to :
49 (a) Levy a reasonable business tax under s. 205.0315, s.
50 205.033, or s. 205.0535.
51 (b) impose and collect a reasonable administrative fee or
52 charge on the registered owner or other legally authorized
53 person in control of a vehicle or vessel, not to exceed 25
54 percent of the maximum towing rate, to cover the cost of
55 enforcement, including parking enforcement, by the county when
56 the vehicle or vessel is towed from public property. An
57 authorized wrecker operator or towing business may impose and
58 collect the administrative fee or charge on behalf of the county
59 and shall remit such fee or charge to the county only after it
60 is collected.
61 (3)
62 (b) A charter county may impose and collect an
63 administrative fee or charge as provided in subsection (2)
64 paragraph (2)(b) but may not impose such fee or charge on a
65 towing business or an authorized wrecker operator. If the
66 charter county imposes such administrative fee or charge, the
67 charter county may authorize a towing business or authorized
68 wrecker operator to impose and collect such fee or charge on
69 behalf of the county, and the towing business or authorized
70 wrecker operator shall remit such fee or charge to the charter
71 county only after it is collected.
72 (4)
73 (b) A charter county may impose and collect an
74 administrative fee or charge as provided in subsection (2)
75 paragraph (2)(b) ; however, it may not impose that fee or charge
76 upon a towing business or an authorized wrecker operator. If
77 such charter county imposes such administrative fee or charge,
78 such fee or charge must be imposed on the registered owner or
79 other legally authorized person in control of a vehicle or
80 vessel. The fee or charge may not exceed 25 percent of the
81 maximum towing rate to cover the cost of enforcement, including
82 parking enforcement, by the charter county when the vehicle or
83 vessel is towed from public property. The charter county may
84 authorize an authorized wrecker operator or towing business to
85 impose and collect the administrative fee or charge on behalf of
86 the charter county, and the authorized wrecker operator or
87 towing business shall remit such fee or charge to the charter
88 county only after it is collected.
89 Section 5. Subsection (2) of section 166.04465, Florida
90 Statutes, is amended to read:
91 166.04465 Rules and ordinances relating to towing
92 services.—
93 (2) The prohibition set forth in subsection (1) does not
94 affect a municipality’s authority to :
95 (a) Levy a reasonable business tax under s. 205.0315, s.
96 205.043, or s. 205.0535.
97 (b) impose and collect a reasonable administrative fee or
98 charge on the registered owner or other legally authorized
99 person in control of a vehicle or vessel, not to exceed 25
100 percent of the maximum towing rate, to cover the cost of
101 enforcement, including parking enforcement, by the municipality
102 when the vehicle or vessel is towed from public property. An
103 authorized wrecker operator or towing business may impose and
104 collect the administrative fee or charge on behalf of the
105 municipality and shall remit such fee or charge to the
106 municipality only after it is collected.
107 Section 6. Paragraph (c) of subsection (2) of section
108 202.24, Florida Statutes, is amended to read:
109 202.24 Limitations on local taxes and fees imposed on
110 dealers of communications services.—
111 (2)
112 (c) This subsection does not apply to:
113 1. Local communications services taxes levied under this
114 chapter.
115 2. Ad valorem taxes levied pursuant to chapter 200.
116 3. Business taxes levied under chapter 205.
117 3. 4. “911” service charges levied under chapter 365.
118 4. 5. Amounts charged for the rental or other use of
119 property owned by a public body which is not in the public
120 rights-of-way to a dealer of communications services for any
121 purpose, including, but not limited to, the placement or
122 attachment of equipment used in the provision of communications
123 services.
124 5. 6. Permit fees of general applicability which are not
125 related to placing or maintaining facilities in or on public
126 roads or rights-of-way.
127 6. 7. Permit fees related to placing or maintaining
128 facilities in or on public roads or rights-of-way pursuant to s.
129 337.401.
130 7. 8. Any in-kind requirements, institutional networks, or
131 contributions for, or in support of, the use or construction of
132 public, educational, or governmental access facilities allowed
133 under federal law and imposed on providers of video service
134 pursuant to any existing ordinance or an existing franchise
135 agreement granted by each municipality or county, under which
136 ordinance or franchise agreement service is provided before July
137 1, 2007, or as permitted under chapter 610. This subparagraph
138 does not prohibit providers of video service from recovering the
139 expenses as allowed under federal law.
140 8. 9. Special assessments and impact fees.
141 9. 10. Pole attachment fees that are charged by a local
142 government for attachments to utility poles owned by the local
143 government.
144 10. 11. Utility service fees or other similar user fees for
145 utility services.
146 11. 12. Any other generally applicable tax, fee, charge, or
147 imposition authorized by general law on July 1, 2000, which is
148 not specifically prohibited by this subsection or included as a
149 replaced revenue source in s. 202.20.
150 Section 7. Paragraph (a) of subsection (4) of section
151 213.0535, Florida Statutes, is amended to read:
152 213.0535 Registration Information Sharing and Exchange
153 Program.—
154 (4) There are two levels of participation:
155 (a) Each unit of state or local government responsible for
156 administering one or more of the provisions specified in
157 subparagraphs 1.-7. 1.-8. is a level-one participant. Level-one
158 participants shall exchange, monthly or quarterly, as determined
159 jointly by each participant and the department, the data
160 enumerated in subsection (2) for each new registrant, new filer,
161 or initial reporter, permittee, or licensee, with respect to the
162 following taxes, licenses, or permits:
163 1. The sales and use tax imposed under chapter 212.
164 2. The tourist development tax imposed under s. 125.0104.
165 3. The tourist impact tax imposed under s. 125.0108.
166 4. Local business taxes imposed under chapter 205.
167 4. 5. Convention development taxes imposed under s.
168 212.0305.
169 5. 6. Public lodging and food service establishment licenses
170 issued pursuant to chapter 509.
171 6. 7. Beverage law licenses issued pursuant to chapter 561.
172 7. 8. A municipal resort tax as authorized under chapter 67
173 930, Laws of Florida.
174 Section 8. Paragraph (b) of subsection (3) of section
175 213.055, Florida Statutes, is amended to read:
176 213.055 Declared emergency; waiver or suspension of
177 specified revenue laws and other requirements.—
178 (3)
179 (b)1. Notwithstanding any other law, an out-of-state
180 business that is conducting operations within this state during
181 a disaster-response period solely for purposes of performing
182 emergency-related work or pursuant to a mutual aid agreement is
183 not considered to have established a level of presence that
184 would require that business to register, file, and remit state
185 or local taxes or fees or require that business to be subject to
186 any registration, licensing, or filing requirements in this
187 state. For purposes of any state or local tax on or measured, in
188 whole or in part, by net or gross income or receipts, the
189 activity of the out-of-state business conducted in this state
190 during the disaster-response period must be disregarded with
191 respect to any filing requirements for such tax, including the
192 filing required for a consolidated group of which the out-of-
193 state business may be a part. This includes the following:
194 a. Reemployment assistance taxes.
195 b. State or local professional or occupational licensing
196 requirements or related fees.
197 c. Local business taxes.
198 c. d. Taxes on the operation of commercial motor vehicles.
199 d. e. Corporate income tax.
200 e. f. Tangible personal property tax and use tax on
201 equipment that is brought into the state by the out-of-state
202 business, used by the out-of-state business only to perform
203 emergency-related work during the disaster-response period, and
204 removed from the state by the out-of-state business after the
205 disaster-response period.
206 2. Notwithstanding any other law, an out-of-state employee
207 whose only employment in this state is for the performance of
208 emergency-related work or pursuant to a mutual aid agreement
209 during a disaster-response period is not required to comply with
210 state or local occupational licensing requirements or related
211 fees.
212 Section 9. Paragraph (b) of subsection (2) of section
213 213.756, Florida Statutes, is amended to read:
214 213.756 Funds collected are state tax funds.—
215 (2)
216 (b) This subsection applies to those taxes enumerated in s.
217 72.011, excluding chapter 202 and that portion of chapter 203
218 collected thereunder , and also applies to taxes imposed under
219 chapter 205 .
220 Section 10. Paragraph (c) of subsection (3) of section
221 330.41, Florida Statutes, is amended to read:
222 330.41 Unmanned Aircraft Systems Act.—
223 (3) REGULATION.—
224 (c) Except as otherwise expressly provided, a political
225 subdivision may not withhold issuance of a business tax receipt,
226 development permit, or other use approval to a drone delivery
227 service or enact or enforce an ordinance or resolution that
228 prohibits a drone delivery service’s operation based on the
229 location of its drone port, notwithstanding part II of chapter
230 163 and chapter 205 . A political subdivision may enforce minimum
231 setback and landscaping regulations that are generally
232 applicable to permitted uses in the drone port site’s zoning
233 district. This paragraph may not be construed to authorize a
234 political subdivision to require additional landscaping as a
235 condition of approval of a drone port.
236 Section 11. Paragraph (f) of subsection (3) of section
237 337.401, Florida Statutes, is amended to read:
238 337.401 Use of right-of-way for utilities subject to
239 regulation; permit; fees.—
240 (3)
241 (f) Except as expressly allowed or authorized by general
242 law and except for the rights-of-way permit fees subject to
243 paragraph (c), a municipality or county may not levy on a
244 provider of communications services a tax, fee, or other charge
245 or imposition for operating as a provider of communications
246 services within the jurisdiction of the municipality or county
247 which is in any way related to using its roads or rights-of-way.
248 A municipality or county may not require or solicit in-kind
249 compensation, except as otherwise provided in s. 202.24(2)(c)7.
250 s. 202.24(2)(c)8. , provided that the in-kind compensation is not
251 a franchise fee under federal law. Nothing in this paragraph
252 impairs the authority of a municipality or county to request
253 public, educational, or governmental access channels pursuant to
254 s. 610.109. Nothing in this paragraph shall impair any ordinance
255 or agreement in effect on May 22, 1998, or any voluntary
256 agreement entered into subsequent to that date, which provides
257 for or allows in-kind compensation by a telecommunications
258 company.
259 Section 12. Paragraph (d) of subsection (1) of section
260 376.84, Florida Statutes, is amended to read:
261 376.84 Brownfield redevelopment economic incentives.—It is
262 the intent of the Legislature that brownfield redevelopment
263 activities be viewed as opportunities to significantly improve
264 the utilization, general condition, and appearance of these
265 sites. Different standards than those in place for new
266 development, as allowed under current state and local laws,
267 should be used to the fullest extent to encourage the
268 redevelopment of a brownfield. State and local governments are
269 encouraged to offer redevelopment incentives for this purpose,
270 as an ongoing public investment in infrastructure and services,
271 to help eliminate the public health and environmental hazards,
272 and to promote the creation of jobs in these areas. Such
273 incentives may include financial, regulatory, and technical
274 assistance to persons and businesses involved in the
275 redevelopment of the brownfield pursuant to this act.
276 (1) Financial incentives and local incentives for
277 redevelopment may include, but not be limited to:
278 (d) Waiver, reduction, or limitation by line of business
279 with respect to business taxes pursuant to chapter 205.
280 Section 13. Subsection (4) of section 379.3761, Florida
281 Statutes, is amended to read:
282 379.3761 Exhibition or sale of wildlife; fees;
283 classifications.—
284 (4) The provisions of this section relative to licensing
285 for exhibition do not apply to any municipal, county, state, or
286 other publicly owned wildlife exhibit or any traveling zoo,
287 circus, or exhibit licensed under chapter 205.
288 Section 14. Subsection (5) of section 482.071, Florida
289 Statutes, is amended to read:
290 482.071 Licenses.—
291 (5) A license under this section is a prerequisite for the
292 issuance of a local occupational license to engage in pest
293 control, as provided in s. 205.1967.
294 Section 15. Paragraph (a) of subsection (1) of section
295 482.242, Florida Statutes, is amended to read:
296 482.242 Preemption.—
297 (1) This chapter is intended as comprehensive and exclusive
298 regulation of pest control in this state. The provisions of this
299 chapter preempt to the state all regulation of the activities
300 and operations of pest control services, including the
301 pesticides used pursuant to labeling and registration approved
302 under part I of chapter 487. No local government or political
303 subdivision of the state may enact or enforce an ordinance that
304 regulates pest control, except that the preemption in this
305 section does not prohibit a local government or political
306 subdivision from enacting an ordinance regarding any of the
307 following:
308 (a) Local business taxes adopted pursuant to chapter 205.
309 Section 16. Subsection (1) of section 489.127, Florida
310 Statutes, is amended to read:
311 489.127 Prohibitions; penalties.—
312 (1) No person shall:
313 (a) Falsely hold himself or herself or a business
314 organization out as a licensee, certificateholder, or
315 registrant;
316 (b) Falsely impersonate a certificateholder or registrant;
317 (c) Present as his or her own the certificate or
318 registration of another;
319 (d) Knowingly give false or forged evidence to the board or
320 a member thereof;
321 (e) Use or attempt to use a certificate or registration
322 that has been suspended or revoked;
323 (f) Engage in the business or act in the capacity of a
324 contractor or advertise himself or herself or a business
325 organization as available to engage in the business or act in
326 the capacity of a contractor without being duly registered or
327 certified;
328 (g) Operate a business organization engaged in contracting
329 after 60 days following the termination of its only qualifying
330 agent without designating another primary qualifying agent,
331 except as provided in ss. 489.119 and 489.1195;
332 (h) Commence or perform work for which a building permit is
333 required pursuant to part IV of chapter 553 without such
334 building permit being in effect; or
335 (i) Willfully or deliberately disregard or violate any
336 municipal or county ordinance relating to uncertified or
337 unregistered contractors.
339 For purposes of this subsection, a person or business
340 organization operating on an inactive or suspended certificate
341 or registration is not duly certified or registered and is
342 considered unlicensed. A business tax receipt issued under the
343 authority of chapter 205 is not a license for purposes of this
344 part.
345 Section 17. Paragraph (b) of subsection (1) of section
346 489.128, Florida Statutes, is amended to read:
347 489.128 Contracts entered into by unlicensed contractors
348 unenforceable.—
349 (1) As a matter of public policy, contracts entered into on
350 or after October 1, 1990, by an unlicensed contractor shall be
351 unenforceable in law or in equity by the unlicensed contractor.
352 (b) For purposes of this section, an individual or business
353 organization may not be considered unlicensed for failing to
354 have a business tax receipt issued under the authority of
355 chapter 205.
356 Section 18. Paragraph (c) of subsection (3) of section
357 489.131, Florida Statutes, is amended to read:
358 489.131 Applicability.—
359 (3) Nothing in this part limits the power of a municipality
360 or county:
361 (c) To collect business taxes, subject to s. 205.065, and
362 inspection fees for engaging in contracting or examination fees
363 from persons who are registered with the board pursuant to local
364 examination requirements and issue business tax receipts.
365 However, nothing in this part shall be construed to require
366 general contractors, building contractors, or residential
367 contractors to obtain additional business tax receipts for
368 specialty work when such specialty work is performed by
369 employees of such contractors on projects for which they have
370 substantially full responsibility and such contractors do not
371 hold themselves out to the public as being specialty
372 contractors .
373 Section 19. Paragraph (b) of subsection (1) of section
374 489.532, Florida Statutes, is amended to read:
375 489.532 Contracts entered into by unlicensed contractors
376 unenforceable.—
377 (1) As a matter of public policy, contracts entered into on
378 or after October 1, 1990, by an unlicensed contractor shall be
379 unenforceable in law or in equity by the unlicensed contractor.
380 (b) For purposes of this section, an individual or business
381 organization shall not be considered unlicensed for failing to
382 have a business tax receipt issued under the authority of
383 chapter 205.
384 Section 20. Subsection (8) of section 489.537, Florida
385 Statutes, is amended to read:
386 489.537 Application of this part.—
387 (8) Persons licensed under this part are subject to ss.
388 205.0535(1) and 205.065, as applicable.
389 Section 21. Subsection (8) of section 500.12, Florida
390 Statutes, is amended to read:
391 500.12 Food permits; building permits.—
392 (8) A person who applies for or renews a local business tax
393 certificate to engage in business as a food establishment must
394 exhibit a current food permit or an active letter of exemption
395 from the department before the local business tax certificate
396 may be issued or renewed.
397 Section 22. Subsection (3) of section 500.511, Florida
398 Statutes, is amended to read:
399 500.511 Fees; enforcement; preemption.—
400 (3) PREEMPTION OF AUTHORITY TO REGULATE.—Regulation of
401 bottled water plants, water vending machines, water vending
402 machine operators, and packaged ice plants is preempted by the
403 state. No county or municipality may adopt or enforce any
404 ordinance that regulates the licensure or operation of bottled
405 water plants, water vending machines, or packaged ice plants,
406 unless it is determined that unique conditions exist within the
407 county which require the county to regulate such entities in
408 order to protect the public health. This subsection does not
409 prohibit a county or municipality from requiring a business tax
410 pursuant to chapter 205.
411 Section 23. Subsection (7) of section 501.015, Florida
412 Statutes, is amended to read:
413 501.015 Health studios; registration requirements and
414 fees.—Each health studio shall:
415 (7) A person applying for or renewing a local business tax
416 receipt to engage in business as a health studio must exhibit an
417 active registration certificate from the Department of
418 Agriculture and Consumer Services before the local business tax
419 receipt may be issued or reissued.
420 Section 24. Subsection (1) of section 501.016, Florida
421 Statutes, is amended to read:
422 501.016 Health studios; security requirements.—Each health
423 studio that sells contracts for health studio services shall
424 meet the following requirements:
425 (1) Each health studio shall maintain for each separate
426 business location a bond issued by a surety company admitted to
427 do business in this state. The principal sum of the bond must be
428 $25,000 , and the bond, when required, must be obtained before a
429 business tax receipt may be issued under chapter 205. Upon
430 issuance of a business tax receipt, the licensing authority
431 shall immediately notify the department of such issuance in a
432 manner established by the department by rule . The bond must be
433 in favor of the department for the benefit of a person injured
434 as a result of a violation of ss. 501.012-501.019. Liability for
435 injuries as a result of a violation of ss. 501.012-501.019 may
436 be determined in an administrative proceeding of the department
437 or through a civil action. However, claims against the bond or
438 certificate of deposit may only be paid by order of the
439 department in an administrative proceeding in amounts up to the
440 determined liability for the injuries. The aggregate liability
441 of the surety to all persons for all breaches of the conditions
442 of the bonds provided by this section may not exceed the amount
443 of the bond. The original surety bond required by this section
444 shall be filed with the department on a form adopted by
445 department rule.
446 Section 25. Subsection (8) of section 501.160, Florida
447 Statutes, is amended to read:
448 501.160 Rental or sale of essential commodities during a
449 declared state of emergency; prohibition against unconscionable
450 prices.—
451 (8) Upon a declaration of a state of emergency by the
452 Governor, in order to protect the health, safety, and welfare of
453 residents, any person who offers goods and services for sale to
454 the public during the duration of the emergency and who does not
455 possess a business tax receipt under s. 205.032 or s. 205.042
456 commits a misdemeanor of the second degree, punishable as
457 provided in s. 775.082 or s. 775.083. During a declared
458 emergency, this subsection does not apply to religious,
459 charitable, fraternal, civic, educational, or social
460 organizations. During a declared emergency and when there is an
461 allegation of price gouging against the person, failure to
462 possess a license constitutes reasonable cause to detain the
463 person, provided that the detention shall only be made in a
464 reasonable manner and only for a reasonable period of time
465 sufficient for an inquiry into the circumstances surrounding the
466 failure to possess a license.
467 Section 26. Paragraphs (a) and (c) of subsection (1) of
468 section 507.13, Florida Statutes, are amended to read:
469 507.13 Local regulation.—
470 (1)(a) Except as provided in paragraph (b) paragraphs (b)
471 and (c) , this chapter preempts a local ordinance or regulation
472 of a county or municipality which regulates transactions
473 relating to movers of household goods or moving brokers.
474 (c) This section does not preempt a local government’s
475 authority to levy a local business tax pursuant to chapter 205.
476 Section 27. Paragraph (f) of subsection (3) of section
477 539.001, Florida Statutes, is amended to read:
478 539.001 The Florida Pawnbroking Act.—
479 (3) LICENSE REQUIRED.—
480 (f) Any person applying for or renewing a local
481 occupational license to engage in business as a pawnbroker must
482 exhibit a current license from the agency before the local
483 business tax receipt may be issued or reissued.
484 Section 28. Subsection (7) of section 559.904, Florida
485 Statutes, is amended to read:
486 559.904 Motor vehicle repair shop registration;
487 application; exemption.—
488 (7) Any person applying for or renewing a local business
489 tax receipt to engage in business as a motor vehicle repair shop
490 must exhibit an active registration certificate from the
491 department before the local business tax receipt may be issued
492 or renewed.
493 Section 29. Subsection (4) of section 559.928, Florida
494 Statutes, is amended to read:
495 559.928 Registration.—
496 (4) A person applying for or renewing a local business tax
497 receipt to engage in business as a seller of travel must exhibit
498 a current registration certificate from the department before
499 the local business tax receipt may be issued or reissued.
500 Section 30. Subsection (2) of section 559.9281, Florida
501 Statutes, is amended to read:
502 559.9281 Student tour operators.—
503 (2) The department shall adopt rules to implement this
504 section, including the establishment of the application
505 procedures and minimum standards for those persons wishing to be
506 approved as student tour operators under this section. At a
507 minimum, a student tour operator must be registered and approved
508 by the department as a seller of travel under s. 559.928,
509 maintain security requirements provided under s. 559.929, and be
510 current on all state and local busines s taxes.
511 Section 31. Subsection (6) of section 559.935, Florida
512 Statutes, is amended to read:
513 559.935 Exemptions.—
514 (6) The department shall request from the Airlines
515 Reporting Corporation any information necessary to implement the
516 provisions of subsection (2). Persons claiming an exemption
517 under subsection (2) or subsection (3) must show a letter of
518 exemption from the department before a local business tax
519 receipt to engage in business as a seller of travel may be
520 issued or reissued. If the department fails to issue a letter of
521 exemption on a timely basis, the seller of travel shall submit
522 to the department, through certified mail, an affidavit
523 containing her or his name and address and an explanation of the
524 exemption sought. Such affidavit may be used in lieu of a letter
525 of exemption for the purpose of obtaining a business tax
526 receipt. In any civil or criminal proceeding, the burden of
527 proving an exemption under this section is on the person
528 claiming such exemption. A letter of exemption issued by the
529 department may not be used in, and has no bearing on, such
530 proceedings.
531 Section 32. Section 559.939, Florida Statutes, is amended
532 to read:
533 559.939 State preemption.—No municipality or county or
534 other political subdivision of this state shall have authority
535 to levy or collect any registration fee or tax, as a regulatory
536 measure, or to require the registration or bonding in any manner
537 of any seller of travel who is registered or complies with all
538 applicable provisions of this part, unless that authority is
539 provided for by special or general act of the Legislature. Any
540 ordinance, resolution, or regulation of any municipality or
541 county or other political subdivision of this state which is in
542 conflict with any provision of this part is preempted by this
543 part. The provisions of this section do not apply to any local
544 business tax levied pursuant to chapter 205.
545 Section 33. Paragraph (c) of subsection (2) of section
546 559.955, Florida Statutes, is amended to read:
547 559.955 Home-based businesses; local government
548 restrictions.—
549 (2) A home-based business that operates from a residential
550 property as provided in subsection (3):
551 (c) Is only subject to applicable business taxes under
552 chapter 205 in the county and municipality in which the home
553 based business is located.
554 Section 34. Section 616.12, Florida Statutes, is amended to
555 read:
556 616.12 Licenses upon certain shows; distribution of fees;
557 exemptions.—
558 (1) Each person who operates any traveling show,
559 exhibition, amusement enterprise, carnival, vaudeville, exhibit,
560 rodeo, theatrical, game or test of skill, riding device,
561 dramatic repertoire, other show or amusement, or concession,
562 including a concession operating in a tent, enclosure, or other
563 temporary structure, within the grounds of, and in connection
564 with, any annual public fair held by a fair association shall
565 pay the license taxes provided by law. However, if the
566 association satisfies the requirements of this chapter,
567 including securing the required fair permit from the department,
568 the license taxes and local business tax authorized in chapter
569 205 are waived and the department shall issue a tax exemption
570 certificate. The department shall adopt the proper forms and
571 rules to administer this section, including the necessary tax
572 exemption certificate, showing that the fair association has met
573 all requirements and that the traveling show, exhibition,
574 amusement enterprise, carnival, vaudeville, exhibit, rodeo,
575 theatrical, game or test of skill, riding device, dramatic
576 repertoire, other show or amusement, or concession is exempt.
577 (2) Any fair association securing the required annual fair
578 permit from the department is exempt from local business tax as
579 defined by chapter 205, occupational permit fees , or any
580 occupational taxes assessed by any county, municipality,
581 political subdivision, agency, or instrumentality thereof.
582 Section 35. This act shall take effect July 1, 2026.