SESSION WATCH
THE BILL ITSELF

SB 650

Local Business Taxes

VERSION S 650 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 650 By Senator Bernard 24-00819-26 2026650__
1 A bill to be entitled
2 An act relating to local business taxes; repealing ch.
3 205, F.S., relating to local business taxes; creating
4 s. 218.15, F.S.; authorizing certain counties to
5 continue to impose a business tax; authorizing such
6 counties to revise the definition of the term
7 “merchant” in a specified manner; prohibiting such
8 counties from revising a specified tax rate; providing
9 a directive to the Division of Law Revision; amending
10 ss. 125.01047, 166.04465, 202.24, 213.0535, 213.055,
11 213.756, 330.41, 337.401, 376.84, 379.3761, 482.071,
12 482.242, 489.127, 489.128, 489.131, 489.532, 489.537,
13 500.12, 500.511, 501.015, 501.016, 501.160, 507.13,
14 539.001, 559.904, 559.928, 559.9281, 559.935, 559.939,
15 559.955, and 616.12, F.S.; conforming provisions and
16 cross-references to changes made by the act; providing
17 an effective date.
19 Be It Enacted by the Legislature of the State of Florida:
21 Section 1. Chapter 205, Florida Statutes, consisting of ss.
22 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 205.042,
23 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535,
24 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065,
25 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194,
26 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and
27 205.1975, Florida Statutes, is repealed.
28 Section 2. Section 218.15, Florida Statutes, is created to
29 read:
30 218.15 County business tax measured by gross receipts may
31 continue.—Notwithstanding the repeal of former chapter 205, by
32 this act, a county that imposes a business tax on merchants
33 which is measured by gross receipts from the sale of merchandise
34 or services, or both, may continue to impose such tax and may,
35 by ordinance, revise the definition of the term “merchant.”
36 However, the county may not revise the rate of the tax measured
37 by gross sales.
38 Section 3. The Division of Law Revision is directed to
39 replace the phrase “this act” wherever it occurs in s. 218.15,
40 Florida Statutes, with the assigned chapter number of this act.
41 Section 4. Subsection (2), paragraph (b) of subsection (3),
42 and paragraph (b) of subsection (4) of section 125.01047,
43 Florida Statutes, are amended to read:
44 125.01047 Rules and ordinances relating to towing
45 services.—
46 (2) The prohibition set forth in subsection (1) does not
47 affect a county’s authority to :
48 (a) Levy a reasonable business tax under s. 205.0315, s.
49 205.033, or s. 205.0535.
50 (b) impose and collect a reasonable administrative fee or
51 charge on the registered owner or other legally authorized
52 person in control of a vehicle or vessel, not to exceed 25
53 percent of the maximum towing rate, to cover the cost of
54 enforcement, including parking enforcement, by the county when
55 the vehicle or vessel is towed from public property. An
56 authorized wrecker operator or towing business may impose and
57 collect the administrative fee or charge on behalf of the county
58 and shall remit such fee or charge to the county only after it
59 is collected.
60 (3)
61 (b) A charter county may impose and collect an
62 administrative fee or charge as provided in subsection (2)
63 paragraph (2)(b) but may not impose such fee or charge on a
64 towing business or an authorized wrecker operator. If the
65 charter county imposes such administrative fee or charge, the
66 charter county may authorize a towing business or authorized
67 wrecker operator to impose and collect such fee or charge on
68 behalf of the county, and the towing business or authorized
69 wrecker operator shall remit such fee or charge to the charter
70 county only after it is collected.
71 (4)
72 (b) A charter county may impose and collect an
73 administrative fee or charge as provided in subsection (2)
74 paragraph (2)(b) ; however, it may not impose that fee or charge
75 upon a towing business or an authorized wrecker operator. If
76 such charter county imposes such administrative fee or charge,
77 such fee or charge must be imposed on the registered owner or
78 other legally authorized person in control of a vehicle or
79 vessel. The fee or charge may not exceed 25 percent of the
80 maximum towing rate to cover the cost of enforcement, including
81 parking enforcement, by the charter county when the vehicle or
82 vessel is towed from public property. The charter county may
83 authorize an authorized wrecker operator or towing business to
84 impose and collect the administrative fee or charge on behalf of
85 the charter county, and the authorized wrecker operator or
86 towing business shall remit such fee or charge to the charter
87 county only after it is collected.
88 Section 5. Subsection (2) of section 166.04465, Florida
89 Statutes, is amended to read:
90 166.04465 Rules and ordinances relating to towing
91 services.—
92 (2) The prohibition set forth in subsection (1) does not
93 affect a municipality’s authority to :
94 (a) Levy a reasonable business tax under s. 205.0315, s.
95 205.043, or s. 205.0535.
96 (b) impose and collect a reasonable administrative fee or
97 charge on the registered owner or other legally authorized
98 person in control of a vehicle or vessel, not to exceed 25
99 percent of the maximum towing rate, to cover the cost of
100 enforcement, including parking enforcement, by the municipality
101 when the vehicle or vessel is towed from public property. An
102 authorized wrecker operator or towing business may impose and
103 collect the administrative fee or charge on behalf of the
104 municipality and shall remit such fee or charge to the
105 municipality only after it is collected.
106 Section 6. Paragraph (c) of subsection (2) of section
107 202.24, Florida Statutes, is amended to read:
108 202.24 Limitations on local taxes and fees imposed on
109 dealers of communications services.—
110 (2)
111 (c) This subsection does not apply to:
112 1. Local communications services taxes levied under this
113 chapter.
114 2. Ad valorem taxes levied pursuant to chapter 200.
115 3. Business taxes levied under chapter 205.
116 3. 4. “911” service charges levied under chapter 365.
117 4. 5. Amounts charged for the rental or other use of
118 property owned by a public body which is not in the public
119 rights-of-way to a dealer of communications services for any
120 purpose, including, but not limited to, the placement or
121 attachment of equipment used in the provision of communications
122 services.
123 5. 6. Permit fees of general applicability which are not
124 related to placing or maintaining facilities in or on public
125 roads or rights-of-way.
126 6. 7. Permit fees related to placing or maintaining
127 facilities in or on public roads or rights-of-way pursuant to s.
128 337.401.
129 7. 8. Any in-kind requirements, institutional networks, or
130 contributions for, or in support of, the use or construction of
131 public, educational, or governmental access facilities allowed
132 under federal law and imposed on providers of video service
133 pursuant to any existing ordinance or an existing franchise
134 agreement granted by each municipality or county, under which
135 ordinance or franchise agreement service is provided before July
136 1, 2007, or as permitted under chapter 610. This subparagraph
137 does not prohibit providers of video service from recovering the
138 expenses as allowed under federal law.
139 8. 9. Special assessments and impact fees.
140 9. 10. Pole attachment fees that are charged by a local
141 government for attachments to utility poles owned by the local
142 government.
143 10. 11. Utility service fees or other similar user fees for
144 utility services.
145 11. 12. Any other generally applicable tax, fee, charge, or
146 imposition authorized by general law on July 1, 2000, which is
147 not specifically prohibited by this subsection or included as a
148 replaced revenue source in s. 202.20.
149 Section 7. Paragraph (a) of subsection (4) of section
150 213.0535, Florida Statutes, is amended to read:
151 213.0535 Registration Information Sharing and Exchange
152 Program.—
153 (4) There are two levels of participation:
154 (a) Each unit of state or local government responsible for
155 administering one or more of the provisions specified in
156 subparagraphs 1.-7. 1.-8. is a level-one participant. Level-one
157 participants shall exchange, monthly or quarterly, as determined
158 jointly by each participant and the department, the data
159 enumerated in subsection (2) for each new registrant, new filer,
160 or initial reporter, permittee, or licensee, with respect to the
161 following taxes, licenses, or permits:
162 1. The sales and use tax imposed under chapter 212.
163 2. The tourist development tax imposed under s. 125.0104.
164 3. The tourist impact tax imposed under s. 125.0108.
165 4. Local business taxes imposed under chapter 205.
166 4. 5. Convention development taxes imposed under s.
167 212.0305.
168 5. 6. Public lodging and food service establishment licenses
169 issued pursuant to chapter 509.
170 6. 7. Beverage law licenses issued pursuant to chapter 561.
171 7. 8. A municipal resort tax as authorized under chapter 67
172 930, Laws of Florida.
173 Section 8. Paragraph (b) of subsection (3) of section
174 213.055, Florida Statutes, is amended to read:
175 213.055 Declared emergency; waiver or suspension of
176 specified revenue laws and other requirements.—
177 (3)
178 (b)1. Notwithstanding any other law, an out-of-state
179 business that is conducting operations within this state during
180 a disaster-response period solely for purposes of performing
181 emergency-related work or pursuant to a mutual aid agreement is
182 not considered to have established a level of presence that
183 would require that business to register, file, and remit state
184 or local taxes or fees or require that business to be subject to
185 any registration, licensing, or filing requirements in this
186 state. For purposes of any state or local tax on or measured, in
187 whole or in part, by net or gross income or receipts, the
188 activity of the out-of-state business conducted in this state
189 during the disaster-response period must be disregarded with
190 respect to any filing requirements for such tax, including the
191 filing required for a consolidated group of which the out-of-
192 state business may be a part. This includes the following:
193 a. Reemployment assistance taxes.
194 b. State or local professional or occupational licensing
195 requirements or related fees.
196 c. Local business taxes.
197 c. d. Taxes on the operation of commercial motor vehicles.
198 d. e. Corporate income tax.
199 e. f. Tangible personal property tax and use tax on
200 equipment that is brought into the state by the out-of-state
201 business, used by the out-of-state business only to perform
202 emergency-related work during the disaster-response period, and
203 removed from the state by the out-of-state business after the
204 disaster-response period.
205 2. Notwithstanding any other law, an out-of-state employee
206 whose only employment in this state is for the performance of
207 emergency-related work or pursuant to a mutual aid agreement
208 during a disaster-response period is not required to comply with
209 state or local occupational licensing requirements or related
210 fees.
211 Section 9. Paragraph (b) of subsection (2) of section
212 213.756, Florida Statutes, is amended to read:
213 213.756 Funds collected are state tax funds.—
214 (2)
215 (b) This subsection applies to those taxes enumerated in s.
216 72.011, excluding chapter 202 and that portion of chapter 203
217 collected thereunder , and also applies to taxes imposed under
218 chapter 205 .
219 Section 10. Paragraph (c) of subsection (3) of section
220 330.41, Florida Statutes, is amended to read:
221 330.41 Unmanned Aircraft Systems Act.—
222 (3) REGULATION.—
223 (c) Except as otherwise expressly provided, a political
224 subdivision may not withhold issuance of a business tax receipt,
225 development permit, or other use approval to a drone delivery
226 service or enact or enforce an ordinance or resolution that
227 prohibits a drone delivery service’s operation based on the
228 location of its drone port, notwithstanding part II of chapter
229 163 and chapter 205 . A political subdivision may enforce minimum
230 setback and landscaping regulations that are generally
231 applicable to permitted uses in the drone port site’s zoning
232 district. This paragraph may not be construed to authorize a
233 political subdivision to require additional landscaping as a
234 condition of approval of a drone port.
235 Section 11. Paragraph (f) of subsection (3) of section
236 337.401, Florida Statutes, is amended to read:
237 337.401 Use of right-of-way for utilities subject to
238 regulation; permit; fees.—
239 (3)
240 (f) Except as expressly allowed or authorized by general
241 law and except for the rights-of-way permit fees subject to
242 paragraph (c), a municipality or county may not levy on a
243 provider of communications services a tax, fee, or other charge
244 or imposition for operating as a provider of communications
245 services within the jurisdiction of the municipality or county
246 which is in any way related to using its roads or rights-of-way.
247 A municipality or county may not require or solicit in-kind
248 compensation, except as otherwise provided in s. 202.24(2)(c)7.
249 s. 202.24(2)(c)8. , provided that the in-kind compensation is not
250 a franchise fee under federal law. Nothing in this paragraph
251 impairs the authority of a municipality or county to request
252 public, educational, or governmental access channels pursuant to
253 s. 610.109. Nothing in this paragraph shall impair any ordinance
254 or agreement in effect on May 22, 1998, or any voluntary
255 agreement entered into subsequent to that date, which provides
256 for or allows in-kind compensation by a telecommunications
257 company.
258 Section 12. Paragraph (d) of subsection (1) of section
259 376.84, Florida Statutes, is amended to read:
260 376.84 Brownfield redevelopment economic incentives.—It is
261 the intent of the Legislature that brownfield redevelopment
262 activities be viewed as opportunities to significantly improve
263 the utilization, general condition, and appearance of these
264 sites. Different standards than those in place for new
265 development, as allowed under current state and local laws,
266 should be used to the fullest extent to encourage the
267 redevelopment of a brownfield. State and local governments are
268 encouraged to offer redevelopment incentives for this purpose,
269 as an ongoing public investment in infrastructure and services,
270 to help eliminate the public health and environmental hazards,
271 and to promote the creation of jobs in these areas. Such
272 incentives may include financial, regulatory, and technical
273 assistance to persons and businesses involved in the
274 redevelopment of the brownfield pursuant to this act.
275 (1) Financial incentives and local incentives for
276 redevelopment may include, but not be limited to:
277 (d) Waiver, reduction, or limitation by line of business
278 with respect to business taxes pursuant to chapter 205.
279 Section 13. Subsection (4) of section 379.3761, Florida
280 Statutes, is amended to read:
281 379.3761 Exhibition or sale of wildlife; fees;
282 classifications.—
283 (4) The provisions of this section relative to licensing
284 for exhibition do not apply to any municipal, county, state, or
285 other publicly owned wildlife exhibit or any traveling zoo,
286 circus, or exhibit licensed under chapter 205.
287 Section 14. Subsection (5) of section 482.071, Florida
288 Statutes, is amended to read:
289 482.071 Licenses.—
290 (5) A license under this section is a prerequisite for the
291 issuance of a local occupational license to engage in pest
292 control, as provided in s. 205.1967.
293 Section 15. Paragraph (a) of subsection (1) of section
294 482.242, Florida Statutes, is amended to read:
295 482.242 Preemption.—
296 (1) This chapter is intended as comprehensive and exclusive
297 regulation of pest control in this state. The provisions of this
298 chapter preempt to the state all regulation of the activities
299 and operations of pest control services, including the
300 pesticides used pursuant to labeling and registration approved
301 under part I of chapter 487. No local government or political
302 subdivision of the state may enact or enforce an ordinance that
303 regulates pest control, except that the preemption in this
304 section does not prohibit a local government or political
305 subdivision from enacting an ordinance regarding any of the
306 following:
307 (a) Local business taxes adopted pursuant to chapter 205.
308 Section 16. Subsection (1) of section 489.127, Florida
309 Statutes, is amended to read:
310 489.127 Prohibitions; penalties.—
311 (1) No person shall:
312 (a) Falsely hold himself or herself or a business
313 organization out as a licensee, certificateholder, or
314 registrant;
315 (b) Falsely impersonate a certificateholder or registrant;
316 (c) Present as his or her own the certificate or
317 registration of another;
318 (d) Knowingly give false or forged evidence to the board or
319 a member thereof;
320 (e) Use or attempt to use a certificate or registration
321 that has been suspended or revoked;
322 (f) Engage in the business or act in the capacity of a
323 contractor or advertise himself or herself or a business
324 organization as available to engage in the business or act in
325 the capacity of a contractor without being duly registered or
326 certified;
327 (g) Operate a business organization engaged in contracting
328 after 60 days following the termination of its only qualifying
329 agent without designating another primary qualifying agent,
330 except as provided in ss. 489.119 and 489.1195;
331 (h) Commence or perform work for which a building permit is
332 required pursuant to part IV of chapter 553 without such
333 building permit being in effect; or
334 (i) Willfully or deliberately disregard or violate any
335 municipal or county ordinance relating to uncertified or
336 unregistered contractors.
338 For purposes of this subsection, a person or business
339 organization operating on an inactive or suspended certificate
340 or registration is not duly certified or registered and is
341 considered unlicensed. A business tax receipt issued under the
342 authority of chapter 205 is not a license for purposes of this
343 part.
344 Section 17. Paragraph (b) of subsection (1) of section
345 489.128, Florida Statutes, is amended to read:
346 489.128 Contracts entered into by unlicensed contractors
347 unenforceable.—
348 (1) As a matter of public policy, contracts entered into on
349 or after October 1, 1990, by an unlicensed contractor shall be
350 unenforceable in law or in equity by the unlicensed contractor.
351 (b) For purposes of this section, an individual or business
352 organization may not be considered unlicensed for failing to
353 have a business tax receipt issued under the authority of
354 chapter 205.
355 Section 18. Paragraph (c) of subsection (3) of section
356 489.131, Florida Statutes, is amended to read:
357 489.131 Applicability.—
358 (3) Nothing in this part limits the power of a municipality
359 or county:
360 (c) To collect business taxes, subject to s. 205.065, and
361 inspection fees for engaging in contracting or examination fees
362 from persons who are registered with the board pursuant to local
363 examination requirements and issue business tax receipts.
364 However, nothing in this part shall be construed to require
365 general contractors, building contractors, or residential
366 contractors to obtain additional business tax receipts for
367 specialty work when such specialty work is performed by
368 employees of such contractors on projects for which they have
369 substantially full responsibility and such contractors do not
370 hold themselves out to the public as being specialty
371 contractors .
372 Section 19. Paragraph (b) of subsection (1) of section
373 489.532, Florida Statutes, is amended to read:
374 489.532 Contracts entered into by unlicensed contractors
375 unenforceable.—
376 (1) As a matter of public policy, contracts entered into on
377 or after October 1, 1990, by an unlicensed contractor shall be
378 unenforceable in law or in equity by the unlicensed contractor.
379 (b) For purposes of this section, an individual or business
380 organization shall not be considered unlicensed for failing to
381 have a business tax receipt issued under the authority of
382 chapter 205.
383 Section 20. Subsection (8) of section 489.537, Florida
384 Statutes, is amended to read:
385 489.537 Application of this part.—
386 (8) Persons licensed under this part are subject to ss.
387 205.0535(1) and 205.065, as applicable.
388 Section 21. Subsection (8) of section 500.12, Florida
389 Statutes, is amended to read:
390 500.12 Food permits; building permits.—
391 (8) A person who applies for or renews a local business tax
392 certificate to engage in business as a food establishment must
393 exhibit a current food permit or an active letter of exemption
394 from the department before the local business tax certificate
395 may be issued or renewed.
396 Section 22. Subsection (3) of section 500.511, Florida
397 Statutes, is amended to read:
398 500.511 Fees; enforcement; preemption.—
399 (3) PREEMPTION OF AUTHORITY TO REGULATE.—Regulation of
400 bottled water plants, water vending machines, water vending
401 machine operators, and packaged ice plants is preempted by the
402 state. No county or municipality may adopt or enforce any
403 ordinance that regulates the licensure or operation of bottled
404 water plants, water vending machines, or packaged ice plants,
405 unless it is determined that unique conditions exist within the
406 county which require the county to regulate such entities in
407 order to protect the public health. This subsection does not
408 prohibit a county or municipality from requiring a business tax
409 pursuant to chapter 205.
410 Section 23. Subsection (7) of section 501.015, Florida
411 Statutes, is amended to read:
412 501.015 Health studios; registration requirements and
413 fees.—Each health studio shall:
414 (7) A person applying for or renewing a local business tax
415 receipt to engage in business as a health studio must exhibit an
416 active registration certificate from the Department of
417 Agriculture and Consumer Services before the local business tax
418 receipt may be issued or reissued.
419 Section 24. Subsection (1) of section 501.016, Florida
420 Statutes, is amended to read:
421 501.016 Health studios; security requirements.—Each health
422 studio that sells contracts for health studio services shall
423 meet the following requirements:
424 (1) Each health studio shall maintain for each separate
425 business location a bond issued by a surety company admitted to
426 do business in this state. The principal sum of the bond must be
427 $25,000 , and the bond, when required, must be obtained before a
428 business tax receipt may be issued under chapter 205. Upon
429 issuance of a business tax receipt, the licensing authority
430 shall immediately notify the department of such issuance in a
431 manner established by the department by rule . The bond must be
432 in favor of the department for the benefit of a person injured
433 as a result of a violation of ss. 501.012-501.019. Liability for
434 injuries as a result of a violation of ss. 501.012-501.019 may
435 be determined in an administrative proceeding of the department
436 or through a civil action. However, claims against the bond or
437 certificate of deposit may only be paid by order of the
438 department in an administrative proceeding in amounts up to the
439 determined liability for the injuries. The aggregate liability
440 of the surety to all persons for all breaches of the conditions
441 of the bonds provided by this section may not exceed the amount
442 of the bond. The original surety bond required by this section
443 shall be filed with the department on a form adopted by
444 department rule.
445 Section 25. Subsection (8) of section 501.160, Florida
446 Statutes, is amended to read:
447 501.160 Rental or sale of essential commodities during a
448 declared state of emergency; prohibition against unconscionable
449 prices.—
450 (8) Upon a declaration of a state of emergency by the
451 Governor, in order to protect the health, safety, and welfare of
452 residents, any person who offers goods and services for sale to
453 the public during the duration of the emergency and who does not
454 possess a business tax receipt under s. 205.032 or s. 205.042
455 commits a misdemeanor of the second degree, punishable as
456 provided in s. 775.082 or s. 775.083. During a declared
457 emergency, this subsection does not apply to religious,
458 charitable, fraternal, civic, educational, or social
459 organizations. During a declared emergency and when there is an
460 allegation of price gouging against the person, failure to
461 possess a license constitutes reasonable cause to detain the
462 person, provided that the detention shall only be made in a
463 reasonable manner and only for a reasonable period of time
464 sufficient for an inquiry into the circumstances surrounding the
465 failure to possess a license.
466 Section 26. Paragraphs (a) and (c) of subsection (1) of
467 section 507.13, Florida Statutes, are amended to read:
468 507.13 Local regulation.—
469 (1)(a) Except as provided in paragraph (b) paragraphs (b)
470 and (c) , this chapter preempts a local ordinance or regulation
471 of a county or municipality which regulates transactions
472 relating to movers of household goods or moving brokers.
473 (c) This section does not preempt a local government’s
474 authority to levy a local business tax pursuant to chapter 205.
475 Section 27. Paragraph (f) of subsection (3) of section
476 539.001, Florida Statutes, is amended to read:
477 539.001 The Florida Pawnbroking Act.—
478 (3) LICENSE REQUIRED.—
479 (f) Any person applying for or renewing a local
480 occupational license to engage in business as a pawnbroker must
481 exhibit a current license from the agency before the local
482 business tax receipt may be issued or reissued.
483 Section 28. Subsection (7) of section 559.904, Florida
484 Statutes, is amended to read:
485 559.904 Motor vehicle repair shop registration;
486 application; exemption.—
487 (7) Any person applying for or renewing a local business
488 tax receipt to engage in business as a motor vehicle repair shop
489 must exhibit an active registration certificate from the
490 department before the local business tax receipt may be issued
491 or renewed.
492 Section 29. Subsection (4) of section 559.928, Florida
493 Statutes, is amended to read:
494 559.928 Registration.—
495 (4) A person applying for or renewing a local business tax
496 receipt to engage in business as a seller of travel must exhibit
497 a current registration certificate from the department before
498 the local business tax receipt may be issued or reissued.
499 Section 30. Subsection (2) of section 559.9281, Florida
500 Statutes, is amended to read:
501 559.9281 Student tour operators.—
502 (2) The department shall adopt rules to implement this
503 section, including the establishment of the application
504 procedures and minimum standards for those persons wishing to be
505 approved as student tour operators under this section. At a
506 minimum, a student tour operator must be registered and approved
507 by the department as a seller of travel under s. 559.928,
508 maintain security requirements provided under s. 559.929, and be
509 current on all state and local business taxes.
510 Section 31. Subsection (6) of section 559.935, Florida
511 Statutes, is amended to read:
512 559.935 Exemptions.—
513 (6) The department shall request from the Airlines
514 Reporting Corporation any information necessary to implement the
515 provisions of subsection (2). Persons claiming an exemption
516 under subsection (2) or subsection (3) must show a letter of
517 exemption from the department before a local business tax
518 receipt to engage in business as a seller of travel may be
519 issued or reissued. If the department fails to issue a letter of
520 exemption on a timely basis, the seller of travel shall submit
521 to the department, through certified mail, an affidavit
522 containing her or his name and address and an explanation of the
523 exemption sought. Such affidavit may be used in lieu of a letter
524 of exemption for the purpose of obtaining a business tax
525 receipt. In any civil or criminal proceeding, the burden of
526 proving an exemption under this section is on the person
527 claiming such exemption. A letter of exemption issued by the
528 department may not be used in, and has no bearing on, such
529 proceedings.
530 Section 32. Section 559.939, Florida Statutes, is amended
531 to read:
532 559.939 State preemption.—No municipality or county or
533 other political subdivision of this state shall have authority
534 to levy or collect any registration fee or tax, as a regulatory
535 measure, or to require the registration or bonding in any manner
536 of any seller of travel who is registered or complies with all
537 applicable provisions of this part, unless that authority is
538 provided for by special or general act of the Legislature. Any
539 ordinance, resolution, or regulation of any municipality or
540 county or other political subdivision of this state which is in
541 conflict with any provision of this part is preempted by this
542 part. The provisions of this section do not apply to any local
543 business tax levied pursuant to chapter 205.
544 Section 33. Paragraph (c) of subsection (2) of section
545 559.955, Florida Statutes, is amended to read:
546 559.955 Home-based businesses; local government
547 restrictions.—
548 (2) A home-based business that operates from a residential
549 property as provided in subsection (3):
550 (c) Is only subject to applicable business taxes under
551 chapter 205 in the county and municipality in which the home
552 based business is located.
553 Section 34. Section 616.12, Florida Statutes, is amended to
554 read:
555 616.12 Licenses upon certain shows; distribution of fees;
556 exemptions.—
557 (1) Each person who operates any traveling show,
558 exhibition, amusement enterprise, carnival, vaudeville, exhibit,
559 rodeo, theatrical, game or test of skill, riding device,
560 dramatic repertoire, other show or amusement, or concession,
561 including a concession operating in a tent, enclosure, or other
562 temporary structure, within the grounds of, and in connection
563 with, any annual public fair held by a fair association shall
564 pay the license taxes provided by law. However, if the
565 association satisfies the requirements of this chapter,
566 including securing the required fair permit from the department,
567 the license taxes and local business tax authorized in chapter
568 205 are waived and the department shall issue a tax exemption
569 certificate. The department shall adopt the proper forms and
570 rules to administer this section, including the necessary tax
571 exemption certificate, showing that the fair association has met
572 all requirements and that the traveling show, exhibition,
573 amusement enterprise, carnival, vaudeville, exhibit, rodeo,
574 theatrical, game or test of skill, riding device, dramatic
575 repertoire, other show or amusement, or concession is exempt.
576 (2) Any fair association securing the required annual fair
577 permit from the department is exempt from local business tax as
578 defined by chapter 205, occupational permit fees , or any
579 occupational taxes assessed by any county, municipality,
580 political subdivision, agency, or instrumentality thereof.
581 Section 35. This act shall take effect July 1, 2026.