HB 103: Local Business Taxes
GENERAL BILL by Botana
Local Business Taxes; Repeals provisions related to local business taxes & authorizes certain municipalities to continue to impose business taxes.
Last Action: 10/14/2025 House - Now in Ways & Means Committee
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/7/2025 | House |
• Filed |
| 10/14/2025 | House |
• Referred to Ways & Means Committee • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Ways & Means Committee |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| S 122 | Local Business Taxes | Truenow | Similar | Last Action: 10/21/2025 S Referred to Community Affairs; Finance and Tax; Appropriations |
|
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (66)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 125.01047 | Rules and ordinances relating to towing services. | Page 2 (pdf) |
| 166.04465 | Rules and ordinances relating to towing services. | Page 4 (pdf) |
| 202.24 | Limitations on local taxes and fees imposed on dealers of communications services. | Page 5 (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 2 (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 9 (pdf) |
| 218.150 | Page 2 (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 23 (pdf) |
| 616.12 | Licenses upon certain shows; distribution of fees; exemptions. | Page 23 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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