Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

Track This Bill

Glossary of Legislative Terms

CS/CS/HB 609: Local Business Taxes

GENERAL BILL by State Affairs Committee ; Ways & Means Committee ; Botana ; (CO-INTRODUCERS) Yarkosky

Local Business Taxes; Revising provisions related to local business taxes including conditions imposed on taxing authorities governing levies, modification of ordinances, reclassification of businesses, prohibitions on revenues over a specified value, and audits.

Effective Date: 7/1/2024
 Last Action: 3/8/2024 House - Died on Second Reading Calendar
Bill Text: PDF

View By Bill Version View By Category

Expand All Collapse All

  • Bill History

    Date Chamber Action
    11/21/2023 House • Filed
    11/30/2023 House • Referred to Ways & Means Committee
    • Referred to Local Administration, Federal Affairs & Special Districts Subcommittee
    • Referred to State Affairs Committee
    • Now in Ways & Means Committee
    1/9/2024 House • 1st Reading (Original Filed Version)
    1/29/2024 House • Added to Ways & Means Committee agenda
    1/31/2024 House • Favorable with CS by Ways & Means Committee
    • Reported out of Ways & Means Committee
    2/1/2024 House • Laid on Table under Rule 7.18(a)
    • CS Filed
    • 1st Reading (Committee Substitute 1)
    2/2/2024 House • Original reference removed: Local Administration, Federal Affairs & Special Districts Subcommittee
    • Referred to State Affairs Committee
    • Now in State Affairs Committee
    2/12/2024 House • Added to State Affairs Committee agenda
    2/14/2024 House • Favorable with CS by State Affairs Committee
    2/15/2024 House • Reported out of State Affairs Committee
    • Laid on Table under Rule 7.18(a)
    • CS Filed
    • 1st Reading (Committee Substitute 2)
    2/16/2024 House • Bill referred to House Calendar
    • Added to Second Reading Calendar
    3/8/2024 House • Died on Second Reading Calendar

    Top of SectionTop of Page

  • CS/CS/HB 609, Committee Substitute 2 (Current Bill Version) Posted 2/15/2024 at 10:41 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1144 Local Business Taxes DiCeglie Compare Last Action: 3/8/2024 S Died in Community Affairs Track This Bill

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    11.40 Legislative Auditing Committee. Page 2 (pdf)
    11.45 Definitions; duties; authorities; reports; rules. Page 4 (pdf)
    205.0315 Ordinance adoption after October 1, 1995. Page 5 (pdf)
    205.033 Conditions for levy; counties. Page 6 (pdf)
    205.043 Conditions for levy; municipalities. Page 8 (pdf)
    205.046 Page 15 (pdf)
    205.0535 Reclassification and rate structure revisions. Page 8 (pdf)
    205.0536 Distribution of county revenues. Page 14 (pdf)
    215.97 Florida Single Audit Act. Page 15 (pdf)
    218.32 Annual financial reports; local governmental entities. Page 16 (pdf)
    489.537 Application of this part. Page 18 (pdf)

    Top of SectionTop of Page

  • CS/HB 609, Committee Substitute 1 Posted 2/1/2024 at 10:02 AM

    Bill Text:   PDF
    Analyses:   State Affairs Committee (Post-Meeting) 2/15/2024 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1144 Local Business Taxes DiCeglie Compare Last Action: 3/8/2024 S Died in Community Affairs Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    015033 - Amendment
    Remove lines 204-325 and insert:     		Botana 2/13/2024
    4:39 PM     		Adopted
    2/14/2024     		PDF

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    11.40 Legislative Auditing Committee. Page 2 (pdf)
    11.45 Definitions; duties; authorities; reports; rules. Page 4 (pdf)
    205.0315 Ordinance adoption after October 1, 1995. Page 5 (pdf)
    205.033 Conditions for levy; counties. Page 6 (pdf)
    205.043 Conditions for levy; municipalities. Page 8 (pdf)
    205.046 Page 14 (pdf)
    205.0535 Reclassification and rate structure revisions. Page 8 (pdf)
    205.0536 Distribution of county revenues. Page 14 (pdf)
    215.97 Florida Single Audit Act. Page 15 (pdf)
    218.32 Annual financial reports; local governmental entities. Page 16 (pdf)
    489.537 Application of this part. Page 18 (pdf)

    Top of SectionTop of Page

  • HB 609, Original Filed Version Posted 11/21/2023 at 9:38 AM

    Bill Text:   PDF
    Analyses:   Ways & Means Committee (Post-Meeting) 1/31/2024 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1144 Local Business Taxes DiCeglie Identical Last Action: 3/8/2024 S Died in Community Affairs Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    549723 - Strike All Amendment
    Remove everything after the enacting clause and insert:     		Botana 1/30/2024
    5:12 PM     		Adopted without Objection
    1/31/2024     		PDF

    Citations - Statutes (66)

    Citation Catchline Location in Bill Location In Bill Help
    125.01047 Rules and ordinances relating to towing services. Page 1 (pdf)
    166.04465 Rules and ordinances relating to towing services. Page 3 (pdf)
    202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 4 (pdf)
    205.013 Short title. Page 1 (pdf)
    205.022 Definitions. Page 1 (pdf)
    205.023 Requirement to report status of fictitious name registration. Page 1 (pdf)
    205.0315 Ordinance adoption after October 1, 1995. Page 1 (pdf)
    205.032 Levy; counties. Page 1 (pdf)
    205.033 Conditions for levy; counties. Page 1 (pdf)
    205.042 Levy; municipalities. Page 1 (pdf)
    205.043 Conditions for levy; municipalities. Page 1 (pdf)
    205.044 Municipal business tax measured by gross receipts may continue. Page 1 (pdf)
    205.045 Transfer of administrative duties. Page 1 (pdf)
    205.053 Business tax receipts; dates due and delinquent; penalties. Page 1 (pdf)
    205.0532 Revocation or refusal to renew; doing business with Cuba. Page 1 (pdf)
    205.0535 Reclassification and rate structure revisions. Page 1 (pdf)
    205.0536 Distribution of county revenues. Page 1 (pdf)
    205.0537 Vending and amusement machines. Page 1 (pdf)
    205.054 Business tax; partial exemption for engaging in business or occupation in enterprise zone. Page 1 (pdf)
    205.055 Exemptions; veterans, spouses of veterans and certain servicemembers, and low-income persons. Page 1 (pdf)
    205.063 Exemptions; motor vehicles. Page 1 (pdf)
    205.064 Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions. Page 1 (pdf)
    205.065 Exemption; nonresident persons regulated by the Department of Business and Professional Regulation. Page 1 (pdf)
    205.066 Exemptions; employees. Page 1 (pdf)
    205.067 Exemptions; broker associates and sales associates. Page 1 (pdf)
    205.162 Exemption allowed certain disabled persons, the aged, and widows with minor dependents. Page 1 (pdf)
    205.191 Religious tenets; exemption. Page 1 (pdf)
    205.192 Charitable, etc., organizations; occasional sales, fundraising; exemption. Page 1 (pdf)
    205.193 Mobile home setup operations; local business tax receipt prohibited; exception. Page 1 (pdf)
    205.194 Prohibition of local business tax receipt without exhibition of state license or registration. Page 1 (pdf)
    205.196 Pharmacies and pharmacists. Page 1 (pdf)
    205.1965 Assisted living facilities. Page 1 (pdf)
    205.1967 Prerequisite for issuance of pest control business tax receipt. Page 1 (pdf)
    205.1969 Health studios; consumer protection. Page 1 (pdf)
    205.1971 Sellers of travel; consumer protection. Page 1 (pdf)
    205.1973 Telemarketing businesses; consumer protection. Page 1 (pdf)
    205.1975 Household moving services; consumer protection. Page 1 (pdf)
    213.0535 Registration Information Sharing and Exchange Program. Page 6 (pdf)
    213.055 Declared emergency; waiver or suspension of specified revenue laws and other requirements. Page 7 (pdf)
    213.756 Funds collected are state tax funds. Page 7 (pdf)
    290.0057 Enterprise zone development plan. Page 9 (pdf)
    330.41 Unmanned Aircraft Systems Act. Page 9 (pdf)
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees. Page 10 (pdf)
    376.84 Brownfield redevelopment economic incentives. Page 11 (pdf)
    379.3761 Exhibition or sale of wildlife; fees; classifications. Page 12 (pdf)
    482.071 Licenses. Page 12 (pdf)
    482.242 Preemption. Page 12 (pdf)
    489.127 Prohibitions; penalties. Page 13 (pdf)
    489.128 Contracts entered into by unlicensed contractors unenforceable. Page 15 (pdf)
    489.131 Applicability. Page 15 (pdf)
    489.532 Contracts entered into by unlicensed contractors unenforceable. Page 16 (pdf)
    489.537 Application of this part. Page 16 (pdf)
    500.12 Food permits; building permits. Page 16 (pdf)
    500.511 Fees; enforcement; preemption. Page 17 (pdf)
    501.015 Health studios; registration requirements and fees. Page 17 (pdf)
    501.016 Health studios; security requirements. Page 18 (pdf)
    501.160 Rental or sale of essential commodities during a declared state of emergency; prohibition against unconscionable prices. Page 19 (pdf)
    507.13 Local regulation. Page 20 (pdf)
    539.001 The Florida Pawnbroking Act. Page 20 (pdf)
    559.904 Motor vehicle repair shop registration; application; exemption. Page 20 (pdf)
    559.928 Registration. Page 21 (pdf)
    559.9281 Student tour operators. Page 21 (pdf)
    559.935 Exemptions. Page 21 (pdf)
    559.939 State preemption. Page 22 (pdf)
    559.955 Home-based businesses; local government restrictions. Page 22 (pdf)
    616.12 Licenses upon certain shows; distribution of fees; exemptions. Page 22 (pdf)

    Top of SectionTop of Page