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Glossary of Legislative Terms

CS/CS/HB 1221: Local Option Taxes

GENERAL BILL by State Affairs Committee ; Ways & Means Committee ; Miller ; Basabe ; (CO-INTRODUCERS) Chamberlin

Local Option Taxes; Revising provisions related to Local Option Taxes including Tourist Development Tax, Local option food and beverage tax, & discretionary sales surtax.

Effective Date: 7/1/2025
 Last Action: 4/25/2025 Senate - Received
Bill Text: PDF
Senate Committee References:
  1. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    2/26/2025 House • Filed
    3/4/2025 House • 1st Reading (Original Filed Version)
    3/5/2025 House • Referred to Ways & Means Committee
    • Referred to Intergovernmental Affairs Subcommittee
    • Referred to State Affairs Committee
    • Now in Ways & Means Committee
    3/18/2025 House • PCS added to Ways & Means Committee agenda
    3/20/2025 House • Favorable with CS by Ways & Means Committee
    3/21/2025 House • Reported out of Ways & Means Committee
    • Laid on Table under Rule 7.18(a)
    • CS Filed
    3/24/2025 House • 1st Reading (Committee Substitute 1)
    • Referred to Intergovernmental Affairs Subcommittee
    • Referred to State Affairs Committee
    • Now in Intergovernmental Affairs Subcommittee
    4/7/2025 House • Added to Intergovernmental Affairs Subcommittee agenda
    4/9/2025 House • Favorable by Intergovernmental Affairs Subcommittee
    • Reported out of Intergovernmental Affairs Subcommittee
    • Now in State Affairs Committee
    4/21/2025 House • PCS added to State Affairs Committee agenda
    4/22/2025 House • Favorable with CS by State Affairs Committee
    • Reported out of State Affairs Committee
    • Laid on Table under Rule 7.18(a)
    • CS Filed
    • Bill referred to House Calendar
    • Bill added to Special Order Calendar (4/25/2025)
    • 1st Reading (Committee Substitute 2)
    4/25/2025 House • Read 2nd time
    • Amendment 289377 adopted
    • Amendment 107497 adopted
    • Placed on 3rd reading
    • Added to Third Reading Calendar
    • Read 3rd time
    • CS passed as amended; YEAS 62, NAYS 45
    4/25/2025 Senate • In Messages
    • Referred to Appropriations
    • Received

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  • CS/CS/HB 1221, Engrossed 1 (Current Bill Version) Posted 4/25/2025 at 12:45 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (5)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 503 Local Business Taxes Botana Compare Last Action: 3/19/2025 H Now in State Affairs Committee Track This Bill
    H 6031 Tourist Development Taxes Eskamani Compare Last Action: 3/5/2025 H Now in Ways & Means Committee Track This Bill
    H 7033 (e1) Taxation Budget Committee Compare Last Action: 4/25/2025 S Received Track This Bill
    S 1196 Local Business Taxes Truenow Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 1664 (c2) Local Option Taxes Trumbull Compare Last Action: 4/22/2025 S Placed on Calendar, on 2nd reading Track This Bill

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    11.40 Legislative Auditing Committee. Page 29 (pdf)
    11.45 Definitions; duties; authorities; reports; rules. Page 32 (pdf)
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. Page 27 (pdf)
    72.031 Actions under s. 72.011(1); parties; service of process. Page 27 (pdf)
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 2 (pdf)
    205.046 Page 33 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 25 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 26 (pdf)
    212.181 Determination of business address situs, distributions, and adjustments. Page 29 (pdf)
    215.97 Florida Single Audit Act. Page 33 (pdf)
    218.32 Annual financial reports; local governmental entities. Page 34 (pdf)

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  • CS/CS/HB 1221, Committee Substitute 2 Posted 4/22/2025 at 4:17 PM

    Bill Text:   PDF
    Analyses:   State Affairs Committee (Post-Meeting) 4/22/2025 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 6031 Tourist Development Taxes Eskamani Compare Last Action: 3/5/2025 H Now in Ways & Means Committee Track This Bill
    H 7033 (e1) Taxation Budget Committee Compare Last Action: 4/25/2025 S Received Track This Bill
    S 1664 (c2) Local Option Taxes Trumbull Compare Last Action: 4/22/2025 S Placed on Calendar, on 2nd reading Track This Bill

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    289377 - Amendment
    Remove lines 291-324 and insert:     		Miller 4/23/2025
    3:23 PM     		House: Adopted
    4/25/2025     		PDF
    107497 - Amendment
    Between lines 706 and 707, insert:     		Miller 4/23/2025
    2:45 PM     		House: Adopted
    4/25/2025     		PDF

    Floor Votes (1)

    Date Chamber Result
    4/25/2025 11:44 AM House 62 Yeas - 45 Nays

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. Page 27 (pdf)
    72.031 Actions under s. 72.011(1); parties; service of process. Page 27 (pdf)
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 2 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 25 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 26 (pdf)
    212.181 Determination of business address situs, distributions, and adjustments. Page 28 (pdf)

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  • CS/HB 1221, Committee Substitute 1 Posted 3/21/2025 at 9:22 AM

    Bill Text:   PDF
    Analyses:   Ways & Means Committee (Post-Meeting) 3/21/2025 (pdf)
    Intergovernmental Affairs Subcommittee (Post-Meeting) 4/9/2025 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1664 (c2) Local Option Taxes Trumbull Similar Last Action: 4/22/2025 S Placed on Calendar, on 2nd reading Track This Bill

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 1 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 5 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 6 (pdf)

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  • HB 1221, Original Filed Version Posted 2/26/2025 at 3:45 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1664 Local Option Taxes Trumbull Identical Last Action: 4/22/2025 S Placed on Calendar, on 2nd reading Track This Bill

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 1 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 5 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 6 (pdf)

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