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 HBCS/HB 103 2026 A bill to be entitled An act relating to local business taxes;
authorizing certain municipalitieslocal governments to continue to impose a business tax;tax under specified conditions;
authorizing suchcertain 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-referencescross- 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 2425 CODING:
hb103-00hb103-01-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 HBCS/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205.193, 205.194, 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 205.1975, Florida Statutes, is repealed.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 MunicipalCertain local business taxtaxes measured by gross receipts may continue.—Notwithstandingcontinue.— Notwithstanding the repeal of ch.chapter 205 by this act:
205,(1) F.S.,A 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.
(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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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 Pageperson 2in control of 24a CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 personcollect inthe controladministrative offee a vehicle or vessel,charge noton tobehalf exceed 25 percent of the maximumcounty towingand rate,shall toremit coversuch thefee costor ofcharge enforcement,to including parking enforcement, by the county whenonly theafter vehicleit or vessel is towedcollected. from public property.
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, Pagesuch 3fee or charge must be imposed on the registered owner or other legally authorized person in control of 24a CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 suchvessel feeis ortowed chargefrom mustpublic beproperty. 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 vessel is towed from public property.
An Pageauthorized 4wrecker operator or towing business may impose and collect the administrative fee or charge on behalf of 24the CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 authorized202.24, wreckerFlorida operatorStatutes, oris towingamended business may impose and collect the administrative fee or charge on behalf of the municipality and shall remit such fee or charge to theread: municipality only after it is collected.
Section 6.
Paragraph (c) of subsection (2) of section 202.24, Florida Statutes, is amended to read:
Permit fees related to placing or maintaining Pagefacilities 5in ofor 24on CODING:public roads or rights-of-way pursuant to s.
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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 underPage federal6 law and imposed on providers of video25 serviceCODING: 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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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.
213.0535 Registration Information Sharing and Exchange PageProgram.— 6(4) ofThere 24are CODING:two levels of participation:
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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 participantsPage shall7 exchange,of monthly25 orCODING: 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:
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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 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(3) 7(b)1. of 24 CODING:
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:
hb103-00hb103-01-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 HBCS/HB 103 2026 (3)not (b)1.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 Pageemergency-related 8work ofduring 24the CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 emergency-related work or pursuant to a mutual aid agreement during thea disaster-response period,period andis removednot fromrequired theto comply with state byor thelocal out-of-stateoccupational businesslicensing afterrequirements theor disaster-responserelated period.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 Pageprohibits 9a drone delivery service's operation based on the location of 24its CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 prohibitsdistrict. 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 district.
Nothing in this paragraph impairs the authority of a municipality or county to request Pagepublic, 10educational, ofor 24governmental CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 public,company. 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 company.
Page(1) 11Financial ofincentives 24and CODING:local incentives for redevelopment may include, but not be limited to:
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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, FloridaPage Statutes,12 are renumbered as subsection (4) and (5), respectively, and present subsection (4) of that25 sectionCODING: is amended to read:
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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 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(1) 12This chapter is intended as comprehensive and exclusive regulation of 24pest CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 (1)registration Thisapproved chapterunder ispart intendedI as comprehensive and exclusive regulation of pestchapter control487. 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 registration approved under part I of chapter 487.
(e) Use or attempt to use a certificate or registration Pagethat 13has ofbeen 24suspended CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 thatcertified; 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 certified;
Paragraph (c) of subsection (1) of section 489.128, Florida Statutes, is redesignated as paragraph (b), and Pagepresent 14paragraph (b) of 24that CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 presentbe paragraphunenforceable (b)in oflaw thator subsectionin isequity amended,by tothe read: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 Pagesubstantially 15full ofresponsibility 24and CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 substantiallypresent fullparagraph responsibility(b) andof suchthat contractorssubsection dois notamended, hold themselves out to theread: public as being specialty contractors.
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(8) 16A 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 24exemption CODING:from the department before the local business tax certificate may be issued or renewed.
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hb103-00hb103-01-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 HBCS/HB 103 2026 (8)Section A22. 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.
Section 22.
(7) A person applying for or renewing a local business tax Pagereceipt 17to engage in business as a health studio must exhibit an active registration certificate from the Department of 24Agriculture CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 receiptStatutes, tois engageamended into businessread: 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 Statutes, is amended to read:
The aggregate liability Pageof 18the surety to all persons for all breaches of 24the CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 ofSection the25. 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.
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 Pagefailure 19to ofpossess 24a CODING:license.
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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)Page This20 sectionof does25 notCODING: preempt a local government's authority to levy a local business tax pursuant to chapter 205.
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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 (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 Pagedepartment 20before ofthe 24local CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 departmentsection beforeis theamended, localto businessread: 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 section is amended, to read:
559.935 Exemptions.— Page(6) 21The department shall request from the Airlines Reporting Corporation any information necessary to implement the provisions of 24subsection CODING:(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:
hb103-00hb103-01-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 HBCS/HB 103 2026 (6)receipt Theto departmentengage shallin requestbusiness fromas thea Airlinesseller Reportingof Corporationtravel anymay informationbe necessaryissued toor implementreissued. 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 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 Pageprovided 22for by special or general act of 24the CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 providedbusiness fortax bylevied specialpursuant orto generalchapter act205. 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 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 Pagewith, 23any ofannual 24public CODING: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:
hb103-00hb103-01-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 HBCS/HB 103 2026 with,205 anyare annualwaived publicand fairthe helddepartment by a fair association shall payissue thea licensetax taxesexemption providedcertificate. 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 205 are waived and the department shall issue a tax exemption certificate.
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hb103-00hb103-01-c1