Florida Senate - 2026                                    SB 1176
       
       
        
       By Senator Rodriguez
       
       
       
       
       
       40-00685-26                                           20261176__
    1                        A bill to be entitled                      
    2         An act relating to local business tax receipts;
    3         amending s. 205.194, F.S.; requiring persons applying
    4         for or renewing a local business tax receipt to
    5         practice or engage in or manage any business or
    6         occupation that conducts certain transactions to
    7         exhibit an active license or authorization from the
    8         Office of Foreign Assets Control of the United States
    9         Department of the Treasury; specifying that online
   10         renewals may meet such requirement by electronic
   11         certification by the applicant; providing an effective
   12         date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Present subsection (2) of section 205.194,
   17  Florida Statutes, is redesignated as subsection (3), and a new
   18  subsection (2) is added to that section, to read:
   19         205.194 Prohibition of local business tax receipt without
   20  exhibition of state license or registration.—
   21         (2) Any person applying for or renewing a local business
   22  tax receipt to practice any profession or engage in or manage
   23  any business or occupation, which conducts transactions subject
   24  to the sanction programs administered by the Office of Foreign
   25  Assets Control of the United States Department of the Treasury
   26  must exhibit an active license or authorization, or proof of
   27  copy of the same, from the Office of Foreign Assets before such
   28  local receipt may be issued. Online renewals may provide for
   29  electronic certification by an applicant to meet this
   30  requirement.
   31         Section 2. This act shall take effect October 1, 2026.