Florida Senate - 2024 SB 578 By Senator Ingoglia 11-01087-24 2024578__ 1 A bill to be entitled 2 An act relating to limitation on local fees for 3 virtual offices; creating ss. 125.01035 and 166.272, 4 F.S.; prohibiting a county, municipality, or local 5 governmental entity from imposing, levying, or 6 collecting certain fees relating to the utilization of 7 a virtual office; providing definitions; providing an 8 effective date. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 12 Section 1. Section 125.01035, Florida Statutes, is created 13 to read: 14 125.01035 Limitation on local fees.— 15 (1) A county, municipality, or local governmental entity 16 may not adopt or maintain in effect an ordinance or a rule that 17 has the effect of imposing a tax, charge, fee, or other 18 imposition on or with respect to the utilization of a virtual 19 office. 20 (2) For purposes of this section, the term: 21 (a) “Tax, charge, fee, or other imposition” includes any 22 amount or in-kind payment of property or services, regardless of 23 whether such amount or in-kind payment of property or services 24 is designated as a user fee, privilege fee, occupancy fee, or 25 rental fee. 26 (b) “Virtual office” means an office that provides 27 communications services, such as telephone or facsimile 28 services, and address services without providing dedicated 29 office space. 30 Section 2. Section 166.272, Florida Statutes, is created to 31 read: 32 166.272 Limitation on local fees.— 33 (1) A municipality may not levy on or collect from a person 34 any tax, charge, fee, or other imposition on or with respect to 35 the utilization of a virtual office. 36 (2) For purposes of this section, the term: 37 (a) “Tax, charge, fee, or other imposition” includes any 38 amount or in-kind payment of property or services, regardless of 39 whether such amount or in-kind payment of property or services 40 is designated as a user fee, privilege fee, occupancy fee, or 41 rental fee. 42 (b) “Virtual office” means an office that provides 43 communications services, such as telephone or facsimile 44 services, and address services without providing dedicated 45 office space. 46 Section 3. This act shall take effect July 1, 2024.