Florida 2026 Session Status: Passed House 7 R cosponsors

HB 103 — Local Business Taxes

Last action — Died in Appropriations

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the House. Introduced October 07, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Advancing 58% · moderate confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed House

    Current position in the legislative process.

  • 8 sponsors

    1 primary, 7 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (7 R).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Local Business Taxes; Repeals provisions related to local business taxes & authorizes certain local governments to continue to impose business taxes under specified conditions.

Bill Text

What changed in the latest version

686 added · 663 removed

686 line(s) added, 663 removed.

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 A bill to be entitled An act relating to local business taxes;
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 A bill to be entitled An act relating to local business taxes;
authorizing certain municipalities to continue to impose a business tax;
authorizing certain local governments to continue to impose a business tax under specified conditions;
authorizing such municipalities to revise the definition of "merchant" in a specified manner;
authorizing certain municipalities to revise the definition of "merchant" in a specified manner;
authorizing certain counties to repeal a local business tax in a specified manner;
providing a directive to the Division of Law Revision;
conforming provisions and cross-references to changes made by the act ;
conforming provisions and cross- references to changes made by the act ;
205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 205.042, 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535, 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065, 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194, 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and Page 1 of 24 CODING:
205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, Page 1 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 205.1975, Florida Statutes, is repealed.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 205.042, 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535, 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065, 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194, 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 205.1975, Florida Statutes, is repealed.
218.150 Municipal business tax measured by gross receipts may continue.—Notwithstanding the repeal of ch.
218.150 Certain local business taxes may continue.— Notwithstanding the repeal of chapter 205 by this act:
205, F.S., by this act, a municipality that imposes a business tax on merchants which is measured by gross receipts from the sale of merchandise or services, or both, may continue to impose such tax and may, by ordinance, revise the definition of the term "merchant." However, the municipality may not revise the rate of the tax measured by gross sales.
(1) A municipality that imposes a business tax on merchants which is measured by gross receipts from the sale of merchandise or services, or both, may continue to impose such tax and may, by ordinance, revise the definition of the term "merchant." However, the municipality may not revise the rate of the tax measured by gross sales.
(2)(a) A county that levied an additional business tax pursuant to former s.
205.033(6) on January 1, 2026, may continue to levy such additional business tax in accordance with the exemptions, categories, rates, and other provisions of former chapter 205 as in effect on January 1, 2026.
(b) Proceeds from such additional business tax must continue to be placed in a separate interest-bearing account and distributed, plus interest, each fiscal year to the organization or agency designated by the governing body of the county, as of January 1, 2026, to oversee and implement a comprehensive Page 2 of 25 CODING:
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words underlined are additions.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 economic development strategy through advertising, promotional activities, and other sales and marketing techniques.
(c) The county may repeal such additional business tax by ordinance enacted by the governing board of the county at any time.
However, once repealed, the authority to levy such additional business tax under this subsection expires.
(b) impose and collect a reasonable administrative fee or charge on the registered owner or other legally authorized Page 2 of 24 CODING:
(b) impose and collect a reasonable administrative fee or charge on the registered owner or other legally authorized person in control of a vehicle or vessel, not to exceed 25 percent of the maximum towing rate, to cover the cost of enforcement, including parking enforcement, by the county when the vehicle or vessel is towed from public property.
An authorized wrecker operator or towing business may impose and Page 3 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 person in control of a vehicle or vessel, not to exceed 25 percent of the maximum towing rate, to cover the cost of enforcement, including parking enforcement, by the county when the vehicle or vessel is towed from public property.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 collect the administrative fee or charge on behalf of the county and shall remit such fee or charge to the county only after it is collected.
An authorized wrecker operator or towing business may impose and collect the administrative fee or charge on behalf of the county and shall remit such fee or charge to the county only after it is collected.
If such charter county imposes such administrative fee or charge, Page 3 of 24 CODING:
If such charter county imposes such administrative fee or charge, such fee or charge must be imposed on the registered owner or other legally authorized person in control of a vehicle or vessel.
The fee or charge may not exceed 25 percent of the maximum towing rate to cover the cost of enforcement, including parking enforcement, by the charter county when the vehicle or Page 4 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 such fee or charge must be imposed on the registered owner or other legally authorized person in control of a vehicle or vessel.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 vessel is towed from public property.
The fee or charge may not exceed 25 percent of the maximum towing rate to cover the cost of enforcement, including parking enforcement, by the charter county when the vehicle or vessel is towed from public property.
An Page 4 of 24 CODING:
An authorized wrecker operator or towing business may impose and collect the administrative fee or charge on behalf of the municipality and shall remit such fee or charge to the municipality only after it is collected.
Section 6.
Paragraph (c) of subsection (2) of section Page 5 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 authorized wrecker operator or towing business may impose and collect the administrative fee or charge on behalf of the municipality and shall remit such fee or charge to the municipality only after it is collected.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 202.24, Florida Statutes, is amended to read:
Section 6.
Paragraph (c) of subsection (2) of section 202.24, Florida Statutes, is amended to read:
Permit fees related to placing or maintaining Page 5 of 24 CODING:
Permit fees related to placing or maintaining facilities in or on public roads or rights-of-way pursuant to s.
Words stricken are deletions;
words underlined are additions.
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 facilities in or on public roads or rights-of-way pursuant to s.
Any in-kind requirements, institutional networks, or contributions for, or in support of, the use or construction of public, educational, or governmental access facilities allowed under federal law and imposed on providers of video service pursuant to any existing ordinance or an existing franchise agreement granted by each municipality or county, under which ordinance or franchise agreement service is provided before July 1, 2007, or as permitted under chapter 610.
Any in-kind requirements, institutional networks, or contributions for, or in support of, the use or construction of public, educational, or governmental access facilities allowed Page 6 of 25 CODING:
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words underlined are additions.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 under federal law and imposed on providers of video service pursuant to any existing ordinance or an existing franchise agreement granted by each municipality or county, under which ordinance or franchise agreement service is provided before July 1, 2007, or as permitted under chapter 610.
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213.0535 Registration Information Sharing and Exchange Page 6 of 24 CODING:
213.0535 Registration Information Sharing and Exchange Program.— (4) There are two levels of participation:
Words stricken are deletions;
words underlined are additions.
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 Program.— (4) There are two levels of participation:
Level-one participants shall exchange, monthly or quarterly, as determined jointly by each participant and the department, the data enumerated in subsection (2) for each new registrant, new filer, or initial reporter, permittee, or licensee, with respect to the following taxes, licenses, or permits:
Level-one Page 7 of 25 CODING:
Words stricken are deletions;
words underlined are additions.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 participants shall exchange, monthly or quarterly, as determined jointly by each participant and the department, the data enumerated in subsection (2) for each new registrant, new filer, or initial reporter, permittee, or licensee, with respect to the following taxes, licenses, or permits:
waiver or suspension of specified revenue laws and other requirements.— Page 7 of 24 CODING:
waiver or suspension of specified revenue laws and other requirements.— (3) (b)1.
Notwithstanding any other law, an out-of-state business that is conducting operations within this state during a disaster-response period solely for purposes of performing emergency-related work or pursuant to a mutual aid agreement is Page 8 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 (3) (b)1.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 not considered to have established a level of presence that would require that business to register, file, and remit state or local taxes or fees or require that business to be subject to any registration, licensing, or filing requirements in this state.
Notwithstanding any other law, an out-of-state business that is conducting operations within this state during a disaster-response period solely for purposes of performing emergency-related work or pursuant to a mutual aid agreement is not considered to have established a level of presence that would require that business to register, file, and remit state or local taxes or fees or require that business to be subject to any registration, licensing, or filing requirements in this state.
Tangible personal property tax and use tax on equipment that is brought into the state by the out-of-state business, used by the out-of-state business only to perform Page 8 of 24 CODING:
Tangible personal property tax and use tax on equipment that is brought into the state by the out-of-state business, used by the out-of-state business only to perform emergency-related work during the disaster-response period, and removed from the state by the out-of-state business after the disaster-response period.
2.
Notwithstanding any other law, an out-of-state employee whose only employment in this state is for the performance of Page 9 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 emergency-related work during the disaster-response period, and removed from the state by the out-of-state business after the disaster-response period.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 emergency-related work or pursuant to a mutual aid agreement during a disaster-response period is not required to comply with state or local occupational licensing requirements or related fees.
2.
Notwithstanding any other law, an out-of-state employee whose only employment in this state is for the performance of emergency-related work or pursuant to a mutual aid agreement during a disaster-response period is not required to comply with state or local occupational licensing requirements or related fees.
330.41 Unmanned Aircraft Systems Act.— (3) REGULATION.— (c) Except as otherwise expressly provided, a political subdivision may not withhold issuance of a business tax receipt, development permit, or other use approval to a drone delivery service or enact or enforce an ordinance or resolution that Page 9 of 24 CODING:
330.41 Unmanned Aircraft Systems Act.— (3) REGULATION.— (c) Except as otherwise expressly provided, a political subdivision may not withhold issuance of a business tax receipt, development permit, or other use approval to a drone delivery service or enact or enforce an ordinance or resolution that prohibits a drone delivery service's operation based on the location of its drone port, notwithstanding part II of chapter 163 and chapter 205.
A political subdivision may enforce minimum setback and landscaping regulations that are generally applicable to permitted uses in the drone port site's zoning Page 10 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 prohibits a drone delivery service's operation based on the location of its drone port, notwithstanding part II of chapter 163 and chapter 205.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 district.
A political subdivision may enforce minimum setback and landscaping regulations that are generally applicable to permitted uses in the drone port site's zoning district.
Nothing in this paragraph impairs the authority of a municipality or county to request Page 10 of 24 CODING:
Nothing in this paragraph impairs the authority of a municipality or county to request public, educational, or governmental access channels pursuant to s.
610.109.
Nothing in this paragraph shall impair any ordinance or agreement in effect on May 22, 1998, or any voluntary agreement entered into subsequent to that date, which provides for or allows in-kind compensation by a telecommunications Page 11 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 public, educational, or governmental access channels pursuant to s.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 company.
610.109.
Nothing in this paragraph shall impair any ordinance or agreement in effect on May 22, 1998, or any voluntary agreement entered into subsequent to that date, which provides for or allows in-kind compensation by a telecommunications company.
Page 11 of 24 CODING:
(1) Financial incentives and local incentives for redevelopment may include, but not be limited to:
Words stricken are deletions;
words underlined are additions.
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 (1) Financial incentives and local incentives for redevelopment may include, but not be limited to:
Subsections (5) and (6) of section 379.3761, Florida Statutes, are renumbered as subsection (4) and (5), respectively, and present subsection (4) of that section is amended to read:
Subsections (5) and (6) of section 379.3761, Page 12 of 25 CODING:
Words stricken are deletions;
words underlined are additions.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 Florida Statutes, are renumbered as subsection (4) and (5), respectively, and present subsection (4) of that section is amended to read:
482.242 Preemption.— Page 12 of 24 CODING:
482.242 Preemption.— (1) This chapter is intended as comprehensive and exclusive regulation of pest control in this state.
The provisions of this chapter preempt to the state all regulation of the activities and operations of pest control services, including the pesticides used pursuant to labeling and Page 13 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 (1) This chapter is intended as comprehensive and exclusive regulation of pest control in this state.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 registration approved under part I of chapter 487.
The provisions of this chapter preempt to the state all regulation of the activities and operations of pest control services, including the pesticides used pursuant to labeling and registration approved under part I of chapter 487.
(e) Use or attempt to use a certificate or registration Page 13 of 24 CODING:
(e) Use or attempt to use a certificate or registration that has been suspended or revoked;
(f) Engage in the business or act in the capacity of a contractor or advertise himself or herself or a business organization as available to engage in the business or act in the capacity of a contractor without being duly registered or Page 14 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 that has been suspended or revoked;
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 certified;
(f) Engage in the business or act in the capacity of a contractor or advertise himself or herself or a business organization as available to engage in the business or act in the capacity of a contractor without being duly registered or certified;
Paragraph (c) of subsection (1) of section 489.128, Florida Statutes, is redesignated as paragraph (b), and Page 14 of 24 CODING:
Paragraph (c) of subsection (1) of section 489.128, Florida Statutes, is redesignated as paragraph (b), and present paragraph (b) of that subsection is amended, to read:
489.128 Contracts entered into by unlicensed contractors unenforceable.— (1) As a matter of public policy, contracts entered into on or after October 1, 1990, by an unlicensed contractor shall Page 15 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 present paragraph (b) of that subsection is amended, to read:
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 be unenforceable in law or in equity by the unlicensed contractor.
489.128 Contracts entered into by unlicensed contractors unenforceable.— (1) As a matter of public policy, contracts entered into on or after October 1, 1990, by an unlicensed contractor shall be unenforceable in law or in equity by the unlicensed contractor.
However, nothing in this part shall be construed to require general contractors, building contractors, or residential contractors to obtain additional business tax receipts for specialty work when such specialty work is performed by employees of such contractors on projects for which they have Page 15 of 24 CODING:
However, nothing in this part shall be construed to require general contractors, building contractors, or residential contractors to obtain additional business tax receipts for specialty work when such specialty work is performed by employees of such contractors on projects for which they have substantially full responsibility and such contractors do not hold themselves out to the public as being specialty contractors.
Section 19.
Paragraph (c) of subsection (1) of section 489.532, Florida Statutes, is redesignated as paragraph (b), and Page 16 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 substantially full responsibility and such contractors do not hold themselves out to the public as being specialty contractors.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 present paragraph (b) of that subsection is amended, to read:
Section 19.
Paragraph (c) of subsection (1) of section 489.532, Florida Statutes, is redesignated as paragraph (b), and present paragraph (b) of that subsection is amended, to read:
building permits.— Page 16 of 24 CODING:
building permits.— (8) A person who applies for or renews a local business tax certificate to engage in business as a food establishment must exhibit a current food permit or an active letter of exemption from the department before the local business tax certificate may be issued or renewed.
Page 17 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 (8) A person who applies for or renews a local business tax certificate to engage in business as a food establishment must exhibit a current food permit or an active letter of exemption from the department before the local business tax certificate may be issued or renewed.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 Section 22.
Section 22.
(7) A person applying for or renewing a local business tax Page 17 of 24 CODING:
(7) A person applying for or renewing a local business tax receipt to engage in business as a health studio must exhibit an active registration certificate from the Department of Agriculture and Consumer Services before the local business tax receipt may be issued or reissued.
Section 24.
Subsection (1) of section 501.016, Florida Page 18 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 receipt to engage in business as a health studio must exhibit an active registration certificate from the Department of Agriculture and Consumer Services before the local business tax receipt may be issued or reissued.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 Statutes, is amended to read:
Section 24.
Subsection (1) of section 501.016, Florida Statutes, is amended to read:
The aggregate liability Page 18 of 24 CODING:
The aggregate liability of the surety to all persons for all breaches of the conditions of the bonds provided by this section may not exceed the amount of the bond.
The original surety bond required by this section shall be filed with the department on a form adopted by department rule.
Page 19 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 of the surety to all persons for all breaches of the conditions of the bonds provided by this section may not exceed the amount of the bond.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 Section 25.
The original surety bond required by this section shall be filed with the department on a form adopted by department rule.
Section 25.
During a declared emergency and when there is an allegation of price gouging against the person, failure to possess a license constitutes reasonable cause to detain the person, provided that the detention shall only be made in a reasonable manner and only for a reasonable period of time sufficient for an inquiry into the circumstances surrounding the Page 19 of 24 CODING:
During a declared emergency and when there is an allegation of price gouging against the person, failure to possess a license constitutes reasonable cause to detain the person, provided that the detention shall only be made in a reasonable manner and only for a reasonable period of time sufficient for an inquiry into the circumstances surrounding the failure to possess a license.
Words stricken are deletions;
words underlined are additions.
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 failure to possess a license.
507.13 Local regulation.— (1) (c) This section does not preempt a local government's authority to levy a local business tax pursuant to chapter 205.
507.13 Local regulation.— (1) Page 20 of 25 CODING:
Words stricken are deletions;
words underlined are additions.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 (c) This section does not preempt a local government's authority to levy a local business tax pursuant to chapter 205.
exemption.— (7) Any person applying for or renewing a local business tax receipt to engage in business as a motor vehicle repair shop must exhibit an active registration certificate from the Page 20 of 24 CODING:
exemption.— (7) Any person applying for or renewing a local business tax receipt to engage in business as a motor vehicle repair shop must exhibit an active registration certificate from the department before the local business tax receipt may be issued or renewed.
Section 29.
Subsections (5) through (9) of section 559.928, Florida Statutes, are renumbered as subsections (4) through (8), respectively, and present subsection (4) of that Page 21 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 department before the local business tax receipt may be issued or renewed.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 section is amended, to read:
Section 29.
Subsections (5) through (9) of section 559.928, Florida Statutes, are renumbered as subsections (4) through (8), respectively, and present subsection (4) of that section is amended, to read:
559.935 Exemptions.— Page 21 of 24 CODING:
559.935 Exemptions.— (6) The department shall request from the Airlines Reporting Corporation any information necessary to implement the provisions of subsection (2).
Persons claiming an exemption under subsection (2) or subsection (3) must show a letter of exemption from the department before a local business tax Page 22 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 (6) The department shall request from the Airlines Reporting Corporation any information necessary to implement the provisions of subsection (2).
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 receipt to engage in business as a seller of travel may be issued or reissued.
Persons claiming an exemption under subsection (2) or subsection (3) must show a letter of exemption from the department before a local business tax receipt to engage in business as a seller of travel may be issued or reissued.
559.939 State preemption.—No municipality or county or other political subdivision of this state shall have authority to levy or collect any registration fee or tax, as a regulatory measure, or to require the registration or bonding in any manner of any seller of travel who is registered or complies with all applicable provisions of this part, unless that authority is Page 22 of 24 CODING:
559.939 State preemption.—No municipality or county or other political subdivision of this state shall have authority to levy or collect any registration fee or tax, as a regulatory measure, or to require the registration or bonding in any manner of any seller of travel who is registered or complies with all applicable provisions of this part, unless that authority is provided for by special or general act of the Legislature.
Any ordinance, resolution, or regulation of any municipality or county or other political subdivision of this state which is in conflict with any provision of this part is preempted by this part.
The provisions of this section do not apply to any local Page 23 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 provided for by special or general act of the Legislature.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 business tax levied pursuant to chapter 205.
Any ordinance, resolution, or regulation of any municipality or county or other political subdivision of this state which is in conflict with any provision of this part is preempted by this part.
The provisions of this section do not apply to any local business tax levied pursuant to chapter 205.
exemptions.— (1) Each person who operates any traveling show, exhibition, amusement enterprise, carnival, vaudeville, exhibit, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, other show or amusement, or concession, including a concession operating in a tent, enclosure, or other temporary structure, within the grounds of, and in connection Page 23 of 24 CODING:
exemptions.— (1) Each person who operates any traveling show, exhibition, amusement enterprise, carnival, vaudeville, exhibit, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, other show or amusement, or concession, including a concession operating in a tent, enclosure, or other temporary structure, within the grounds of, and in connection with, any annual public fair held by a fair association shall pay the license taxes provided by law.
However, if the association satisfies the requirements of this chapter, including securing the required fair permit from the department, the license taxes and local business tax authorized in chapter Page 24 of 25 CODING:
hb103-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 103 2026 with, any annual public fair held by a fair association shall pay the license taxes provided by law.
hb103-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 103 2026 205 are waived and the department shall issue a tax exemption certificate.
However, if the association satisfies the requirements of this chapter, including securing the required fair permit from the department, the license taxes and local business tax authorized in chapter 205 are waived and the department shall issue a tax exemption certificate.
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hb103-00
hb103-01-c1
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Action History

  1. Died in Appropriations

  2. Received

  3. Referred to Appropriations

  4. In Messages

  5. CS passed; YEAS 82, NAYS 26

  6. Read 3rd time

  7. Added to Third Reading Calendar

  8. Read 2nd time

  9. Bill added to Special Order Calendar (2/17/2026)

  10. Added to Second Reading Calendar

  11. 1st Reading (Committee Substitute 1)

  12. Bill referred to House Calendar

  13. CS Filed

  14. Laid on Table under Rule 7.18(a)

  15. Reported out of State Affairs Committee

  16. Favorable with CS by State Affairs Committee

  17. PCS added to State Affairs Committee agenda

  18. Added to State Affairs Committee agenda

  19. Now in State Affairs Committee

  20. Reported out of Intergovernmental Affairs Subcommittee

  21. Favorable by Intergovernmental Affairs Subcommittee

  22. Added to Intergovernmental Affairs Subcommittee agenda

  23. 1st Reading (Original Filed Version)

  24. Now in Intergovernmental Affairs Subcommittee

  25. Reported out of Ways & Means Committee

  26. Favorable by Ways & Means Committee

  27. Added to Ways & Means Committee agenda

  28. Now in Ways & Means Committee

  29. Referred to State Affairs Committee

  30. Referred to Intergovernmental Affairs Subcommittee

  31. Referred to Ways & Means Committee

  32. Filed

Sponsors

Sponsorship breakdown

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1 sponsors · 7 co-sponsors · 156 not signed on · 26 voted No

Sponsors (1)

  • State Affairs Committee

Co-sponsors (7)

Not signed on (156)

156 members have not signed on to this bill.

Show all 156 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passage Third Reading

Passed 82 Yea · 26 Nay · 9 Other
Party YeaNayPresentNot Voting
Republican 75103
Unaffiliated 4000
Democrat 32506
Total 822609
% of votes cast 70%22%0%8%
How each member voted (117)
Member Party Vote
Gonzalez Pittman — Yea
Smith — Yea
Kincart Jonsson — Yea
Tomkow — Yea
Alvarez, Jose Democrat Nay
Antone, Bruce Hadley Democrat Yea
Aristide, Wallace Democrat Nay
Bartleman, Robin Democrat Nay
Campbell, Daryl Democrat Not Voting
Chambliss, Kevin D. Democrat Nay
Cross, Lindsay Democrat Nay
Daley, Dan Democrat Not Voting
Daniels, Kimberly Democrat Not Voting
Driskell, Fentrice Democrat Nay
Dunkley, Lisa Democrat Nay
Edmonds, Jervonte "Tae" Democrat Nay
Eskamani, Dr. Anna V. Democrat Nay
Franklin II, Gallop Democrat Nay
Gantt, Ashley Viola Democrat Nay
Gottlieb, Michael "Mike" Democrat Yea
Harris, Jennifer "Rita" Democrat Nay
Hart-Lowman, Dianne "Ms Dee" Democrat Nay
Hinson, Yvonne Hayes Democrat Not Voting
Hunschofsky, Christine Democrat Nay
Joseph, Dotie Democrat Not Voting
Long, Rob Democrat Nay
López, Johanna Democrat Nay
Nixon, Angela "Angie" Democrat Nay
Rayner, Michele K. Democrat Nay
Robinson, Felicia Simone Democrat Nay
Robinson, Felicia Simone Democrat Yea
Rosenwald, Mitch Democrat Nay
Skidmore, Kelly Democrat Nay
Spencer, Leonard Democrat Not Voting
Tant, Allison Democrat Nay
Tendrich, Debra Democrat Nay
Woodson, Marie Paule Democrat Nay
Young, RaShon Democrat Nay
Abbott, Shane G. Republican Yea
Albert, Jon Republican Yea
Alvarez, Daniel Antonio "Danny" Republican Yea
Anderson, Adam Republican Yea
Andrade, Robert Alexander "Alex" Republican Yea
Baker, Jessica Republican Yea
Bankson, Douglas Michael "Doug" Republican Yea
Barnaby, Webster Republican Yea
Basabe, Fabián Republican Not Voting
Benarroch, Yvette Republican Yea
Berfield, Kimberly Republican Yea
Black, Dean Republican Yea
Blanco, Omar Republican Yea
Booth, Erika Republican Yea
Borrero, David Republican Yea
Botana, Adam Republican Yea
Boyles, Nathan Republican Yea
Brackett, Robert A. "Robbie" Republican Not Voting
Brannan III, Robert Charles "Chuck" Republican Yea
Buchanan, James Republican Yea
Busatta, Demi Republican Yea
Canady, Jennifer Republican Yea
Cassel, Hillary Republican Yea
Chamberlin, Ryan Republican Yea
Chaney, Linda Republican Yea
Cobb, Nan Republican Yea
Conerly, William "Bill" Republican Yea
Duggan, Wyman Republican Yea
Esposito, Tiffany Republican Yea
Fabricio, Tom Republican Yea
Garrison, Sam Republican Yea
Gentry, Richard Republican Yea
Gerwig, Anne Republican Yea
Giallombardo, Mike Republican Yea
Gossett-Seidman, Peggy Republican Yea
Greco, Sam Republican Yea
Griffitts Jr., Philip Wayne "Griff" Republican Yea
Grow, J.J. Republican Yea
Hodgers, Brian Republican Yea
Holcomb, Jeff Republican Yea
Jacques, Berny Republican Yea
Johnson, Chad Republican Yea
Kendall, Kim Republican Yea
Koster, Traci Republican Yea
LaMarca, Chip Republican Yea
Maggard, Randall Scott "Randy" Republican Yea
Maney, Patt Republican Yea
McClure, Lawrence Republican Yea
McFarland, Fiona Republican Yea
Melo, Lauren Republican Yea
Michael, Kiyan Republican Nay
Miller, Monique Republican Yea
Mooney Jr., James Vernon "Jim" Republican Yea
Nix Jr., Danny Republican Yea
Oliver, Vanessa Republican Yea
Overdorf, Tobin Rogers "Toby" Republican Yea
Owen, Michael Republican Yea
Partington, Bill Republican Yea
Perez, Daniel Republican Yea
Persons-Mulicka, Jenna Republican Yea
Plakon, Rachel Saunders Republican Yea
Plasencia, Susan Republican Yea
Porras, Juan Carlos Republican Yea
Redondo, Mike Republican Yea
Rizo, Alex Republican Yea
Salzman, Michelle Republican Yea
Sapp, Judson Republican Yea
Shoaf, Jason Republican Yea
Sirois, Tyler I. Republican Yea
Snyder, John Republican Yea
Stark, Paula A. Republican Yea
Steele, Kevin M. Republican Not Voting
Trabulsy, Dana Republican Yea
Tramont, Chase Republican Yea
Tuck, Kaylee Republican Yea
Valdés, Susan L. Republican Yea
Weinberger, Meg Republican Yea
Yarkosky, Taylor Michael Republican Yea
Yeager, Bradford Troy "Brad" Republican Yea

Official roll call →

Passage, Third Reading

Passed 82 Yea · 26 Nay · 9 Other
Party YeaNayPresentNot Voting
Republican 79103
Democrat 22506
Unaffiliated 1000
Total 822609
% of votes cast 70%22%0%8%
How each member voted (117)
Member Party Vote
Tomkow — Yea
Alvarez, Jose Democrat Nay
Antone, Bruce Hadley Democrat Yea
Aristide, Wallace Democrat Nay
Bartleman, Robin Democrat Nay
Campbell, Daryl Democrat Not Voting
Chambliss, Kevin D. Democrat Nay
Cross, Lindsay Democrat Nay
Daley, Dan Democrat Not Voting
Daniels, Kimberly Democrat Not Voting
Driskell, Fentrice Democrat Nay
Dunkley, Lisa Democrat Nay
Edmonds, Jervonte "Tae" Democrat Nay
Eskamani, Dr. Anna V. Democrat Nay
Franklin II, Gallop Democrat Nay
Gantt, Ashley Viola Democrat Nay
Gottlieb, Michael "Mike" Democrat Yea
Harris, Jennifer "Rita" Democrat Nay
Hart-Lowman, Dianne "Ms Dee" Democrat Nay
Hinson, Yvonne Hayes Democrat Not Voting
Hunschofsky, Christine Democrat Nay
Joseph, Dotie Democrat Not Voting
Long, Rob Democrat Nay
López, Johanna Democrat Nay
Nixon, Angela "Angie" Democrat Nay
Rayner, Michele K. Democrat Nay
Robinson, Felicia Simone Democrat Nay
Rosenwald, Mitch Democrat Nay
Skidmore, Kelly Democrat Nay
Spencer, Leonard Democrat Not Voting
Tant, Allison Democrat Nay
Tendrich, Debra Democrat Nay
Woodson, Marie Paule Democrat Nay
Young, RaShon Democrat Nay
Abbott, Shane G. Republican Yea
Albert, Jon Republican Yea
Alvarez, Daniel Antonio "Danny" Republican Yea
Anderson, Adam Republican Yea
Andrade, Robert Alexander "Alex" Republican Yea
Baker, Jessica Republican Yea
Bankson, Douglas Michael "Doug" Republican Yea
Barnaby, Webster Republican Yea
Basabe, Fabián Republican Not Voting
Benarroch, Yvette Republican Yea
Berfield, Kimberly Republican Yea
Black, Dean Republican Yea
Blanco, Omar Republican Yea
Booth, Erika Republican Yea
Borrero, David Republican Yea
Botana, Adam Republican Yea
Boyles, Nathan Republican Yea
Brackett, Robert A. "Robbie" Republican Not Voting
Brannan III, Robert Charles "Chuck" Republican Yea
Buchanan, James Republican Yea
Busatta, Demi Republican Yea
Canady, Jennifer Republican Yea
Cassel, Hillary Republican Yea
Chamberlin, Ryan Republican Yea
Chaney, Linda Republican Yea
Cobb, Nan Republican Yea
Conerly, William "Bill" Republican Yea
Duggan, Wyman Republican Yea
Esposito, Tiffany Republican Yea
Fabricio, Tom Republican Yea
Garrison, Sam Republican Yea
Gentry, Richard Republican Yea
Gerwig, Anne Republican Yea
Giallombardo, Mike Republican Yea
Gonzalez Pittman, Karen Republican Yea
Gossett-Seidman, Peggy Republican Yea
Greco, Sam Republican Yea
Griffitts Jr., Philip Wayne "Griff" Republican Yea
Grow, J.J. Republican Yea
Hodgers, Brian Republican Yea
Holcomb, Jeff Republican Yea
Jacques, Berny Republican Yea
Johnson, Chad Republican Yea
Kendall, Kim Republican Yea
Kincart Jonsson, Jennifer Republican Yea
Koster, Traci Republican Yea
LaMarca, Chip Republican Yea
Maggard, Randall Scott "Randy" Republican Yea
Maney, Patt Republican Yea
McClure, Lawrence Republican Yea
McFarland, Fiona Republican Yea
Melo, Lauren Republican Yea
Michael, Kiyan Republican Nay
Miller, Monique Republican Yea
Mooney Jr., James Vernon "Jim" Republican Yea
Nix Jr., Danny Republican Yea
Oliver, Vanessa Republican Yea
Overdorf, Tobin Rogers "Toby" Republican Yea
Owen, Michael Republican Yea
Partington, Bill Republican Yea
Perez, Daniel Republican Yea
Persons-Mulicka, Jenna Republican Yea
Plakon, Rachel Saunders Republican Yea
Plasencia, Susan Republican Yea
Porras, Juan Carlos Republican Yea
Redondo, Mike Republican Yea
Rizo, Alex Republican Yea
Robinson Jr., William Cloud "Will" Republican Yea
Salzman, Michelle Republican Yea
Sapp, Judson Republican Yea
Shoaf, Jason Republican Yea
Sirois, Tyler I. Republican Yea
Smith, David Republican Yea
Snyder, John Republican Yea
Stark, Paula A. Republican Yea
Steele, Kevin M. Republican Not Voting
Trabulsy, Dana Republican Yea
Tramont, Chase Republican Yea
Tuck, Kaylee Republican Yea
Valdés, Susan L. Republican Yea
Weinberger, Meg Republican Yea
Yarkosky, Taylor Michael Republican Yea
Yeager, Bradford Troy "Brad" Republican Yea

Official roll call →

Subjects

taxation finance
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Frequently asked questions

What does HB 103 do?
Local Business Taxes; Repeals provisions related to local business taxes & authorizes certain local governments to continue to impose business taxes under specified conditions.
Who sponsors HB 103?
HB 103 is sponsored by State Affairs Committee, Botana, Adam (Republican), Basabe, Fabián (Republican), Benarroch, Yvette (Republican), Cobb, Nan (Republican), Plakon, Rachel Saunders (Republican), Fabricio, Tom (Republican), and Yarkosky, Taylor Michael (Republican).
What is the current status of HB 103?
This bill has passed the House. Introduced October 07, 2025. It now moves to the second chamber.
Where can I track HB 103?
Track HB 103 free on One Click Politics — get push/email alerts when it moves.

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