Florida 2024 Regular Session Status: In Committee 2 R cosponsors

HB 609 — Local Business Taxes

Last action — Died on Second Reading Calendar

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

This bill died with 2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Local Business Taxes; Revising provisions related to local business taxes including conditions imposed on taxing authorities governing levies, modification of ordinances, reclassification of businesses, prohibitions on revenues over a specified value, and audits.

Bill Text

What changed in the latest version

271 added · 276 removed

271 line(s) added, 276 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 CS/CS/HB609 2024 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/HB609 2024 A bill to be entitled An act relating to local business taxes;
hb0609-02-c2 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/CS/HB609 2024 document;
hb0609-01-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/HB609 2024 document;
hb0609-02-c2 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/CS/HB609 2024 such entity until the entity complies with the law.
hb0609-01-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/HB609 2024 such entity until the entity complies with the law.
hb0609-02-c2 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/CS/HB609 2024 has failed to comply with the law.
hb0609-01-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/HB609 2024 has failed to comply with the law.
hb0609-02-c2 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/CS/HB609 2024 days after the date the corrective action is requested by the Auditor General and evidence of completion of corrective action within 180 days after the date the corrective action is requested by the Auditor General.
hb0609-01-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/HB609 2024 days after the date the corrective action is requested by the Auditor General and evidence of completion of corrective action within 180 days after the date the corrective action is requested by the Auditor General.
hb0609-02-c2 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/CS/HB609 2024 ordinances adopted by local governments that have implemented s.
hb0609-01-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/HB609 2024 ordinances adopted by local governments that have implemented s.
hb0609-02-c2 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/CS/HB609 2024 paid.
hb0609-01-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/HB609 2024 paid.
hb0609-02-c2 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/CS/HB609 2024 205.043 Conditions for levy;
hb0609-01-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/HB609 2024 205.043 Conditions for levy;
hb0609-02-c2 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/CS/HB609 2024 had been applied in the immediate prior fiscal year, would result in the maximum total revenue that does not exceed the revenue base.
hb0609-01-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/HB609 2024 had been applied in the immediate prior fiscal year, would result in the maximum total revenue that does not exceed the revenue base.
(b) "Revenue base" means the total revenue for the fiscal year ending September 30, 2023, or for the fiscal year ending September 30, 2024, whichever is greater (c) "Total revenue" means:
(b) "Revenue base" means the total revenue for the fiscal year ending September 30, 2024.
(c) "Total revenue" means:
A person who is engaged in the business of providing local exchange telephone service or a pay telephone service in a municipality or in the unincorporated area of a Page 9of 18 CODING:
A person who is engaged in the business of providing local exchange telephone service or a pay telephone service in a municipality or in the unincorporated area of a county and who pays the business tax under the category Page 9of 18 CODING:
hb0609-02-c2 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/CS/HB609 2024 county and who pays the business tax under the category designated for telephone companies or a pay telephone service provider certified pursuant to s.
hb0609-01-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/HB609 2024 designated for telephone companies or a pay telephone service provider certified pursuant to s.
Page 10 of18 CODING:
b.
At the unreduced rate in the current fiscal year.
Such Page 10 of18 CODING:
hb0609-02-c2 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/CS/HB609 2024 b.
hb0609-01-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/HB609 2024 refund shall the difference in the amount paid and the amount due if the recalculated tax rate had been used.
At the unreduced rate in the current fiscal year.
Such refund shall be the difference in the amount paid and the amount due if the recalculated tax rate had been used.
for receipts costing $150 or less, Page 11 of18 CODING:
for receipts costing $150 or less, 200 percent;
for receipts costing more than $150 but not more Page 11 of18 CODING:
hb0609-02-c2 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/CS/HB609 2024 200 percent;
hb0609-01-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/HB609 2024 than $500, 100 percent;
for receipts costing more than $150 but not more than $500, 100 percent;
205.033(4).
hb0609-02-c2 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/CS/HB609 2024 205.033(4).
hb0609-01-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/HB609 2024 (c) In addition to the revenue increases authorized by paragraph (b), revenue increases attributed to the increases in the number of receipts issued are authorized.
(c) In addition to the revenue increases authorized by paragraph (b), revenue increases attributed to the increases in the number of receipts issued are authorized.
(7) This section does not apply to:
(7) This section does not apply to a municipality that imposes a business tax on merchants which is measured by gross receipts from the sale of merchandise or services, or both, as described in s.
(a) A municipality that imposes a business tax on merchants which is measured by gross receipts from the sale of Page 13 of18 CODING:
205.044.
Page 13 of18 CODING:
hb0609-02-c2 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/CS/HB609 2024 merchandise or services, or both, as described in s.
hb0609-01-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/HB609 2024 Section 7.
205.044.
(b) A fiscally constrained county as defined in s.
218.67(1).
(c) A municipality located in a fiscally constrained county as defined in s.
218.67(1).
Section 7.
The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the governing Page 14 of18 CODING:
The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the governing authority of the county, according to the ratio of the unincorporated area, within 15 days after the month of receipt.
Words strickenare deletions;
words underlined are additions.
hb0609-02-c2 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/CS/HB609 2024 authority of the county, according to the ratio of the unincorporated area, within 15 days after the month of receipt.
Show all 61 changed rows (21 more)
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205.046 Audits.—An audit of financial statements of a local government which is performed by a certified public accountant pursuant to s.
205.046 Audits.—An audit of financial statements of a Page 14 of18 CODING:
Words strickenare deletions;
words underlined are additions.
hb0609-01-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/HB609 2024 local government which is performed by a certified public accountant pursuant to s.
Each nonstate entity that expends a total amount of state financial assistance equal to or in excess of $750,000 in Page 15 of18 CODING:
Each nonstate entity that expends a total amount of state financial assistance equal to or in excess of $750,000 in any fiscal year of such nonstate entity shall be required to have a state single audit or a project-specific audit for such fiscal year in accordance with the requirements of this section.
After consulting with the Executive Office of the Governor, the Department of Financial Services, and all state awarding Page 15 of18 CODING:
hb0609-02-c2 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/CS/HB609 2024 any fiscal year of such nonstate entity shall be required to have a state single audit or a project-specific audit for such fiscal year in accordance with the requirements of this section.
hb0609-01-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/HB609 2024 agencies, the Auditor General shall periodically review the threshold amount for requiring audits under this section and may recommend any appropriate statutory change to revise the threshold amount in the annual report submitted to the Legislature pursuant to s.
After consulting with the Executive Office of the Governor, the Department of Financial Services, and all state awarding agencies, the Auditor General shall periodically review the threshold amount for requiring audits under this section and may recommend any appropriate statutory change to revise the threshold amount in the annual report submitted to the Legislature pursuant to s.
The department must forward the financial information contained within the annual financial reports to the Auditor General in Page 16 of18 CODING:
The department must forward the financial information contained within the annual financial reports to the Auditor General in electronic form.
Words strickenare deletions;
words underlined are additions.
hb0609-02-c2 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/CS/HB609 2024 electronic form.
a.
Page 16 of18 CODING:
Words strickenare deletions;
words underlined are additions.
hb0609-01-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/HB609 2024 a.
Page 17 of18 CODING:
4.
The annual financial report of an independent special district that imposes ad valorem taxes shall include the millage rate or rates imposed by the district, the total amount of ad valorem taxes collected by or on behalf of the district, and the total amount of outstanding bonds issued by the district and the Page 17 of18 CODING:
hb0609-02-c2 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/CS/HB609 2024 4.
hb0609-01-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/HB609 2024 terms of such bonds.
The annual financial report of an independent special district that imposes ad valorem taxes shall include the millage rate or rates imposed by the district, the total amount of ad valorem taxes collected by or on behalf of the district, and the total amount of outstanding bonds issued by the district and the terms of such bonds.
hb0609-02-c2
hb0609-01-c1
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How this bill changes current law

4 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill amends various sections of Florida law to establish new requirements and provisions related to local business taxes, including compliance checks and tax rate structures.

  • 11.40

    N/A → During the Auditor General's review of audit reports, he or she shall contact each local government which is not in compliance with s. 205.0535, and request evidence of corrective action.

    Introduces a requirement for the Auditor General to contact non-compliant local governments to request proof of corrective action.

  • 205.0315

    Beginning October 1, 2024, a county or municipality that has not adopted a business tax ordinance or resolution under this chapter before July 1, 2024, may not increase or otherwise modify the tax rate structure or classification in such adopt a business tax ordinance, except as provided in s. 205.0535. → a county or municipality that has not adopted a business tax ordinance or resolution under this chapter before July 1, 2024, may not increase or otherwise modify the tax rate structure or classification in such ordinance.

    Clarifies that modifications to tax rate structures must align with specific timelines and conditions.

  • 205.033

    Unless the county implements s. 205.0535 or adopts a new business tax ordinance under s. 205.0315, A business tax levied under this subsection may not exceed the rate provided by this chapter in effect for the year beginning October 1, 2023. → A business tax levied under this subsection may not exceed the rate provided by this chapter in effect for the year beginning October 1, 2023; however, beginning October 1, 2024, the county governing body must decrease business taxes as provided in s. 205.0535.

    Establishes that counties must decrease business taxes according to updated conditions beginning in October 2024.

  • 205.043

    Unless the municipality implements s. 205.0535 or adopts a new business tax ordinance under s. 205.0315, → Unless the municipality implements s. 205.0535 or adopts a new business tax ordinance under s. 205.0315, A business tax levied under this subsection may not exceed the rate provided by this chapter in effect for the year beginning October 1, 2023.

    Harmonizes language about the conditions under which municipalities may levy business taxes.

Action History

  1. Died on Second Reading Calendar

  2. Added to Second Reading Calendar

  3. Bill referred to House Calendar

  4. 1st Reading (Committee Substitute 2)

  5. CS Filed

  6. Laid on Table under Rule 7.18(a)

  7. Reported out of State Affairs Committee

  8. Favorable with CS by State Affairs Committee

  9. Added to State Affairs Committee agenda

  10. Now in State Affairs Committee

  11. Referred to State Affairs Committee

  12. Original reference removed: Local Administration, Federal Affairs & Special Districts Subcommittee

  13. 1st Reading (Committee Substitute 1)

  14. CS Filed

  15. Laid on Table under Rule 7.18(a)

  16. Reported out of Ways & Means Committee

  17. Favorable with CS by Ways & Means Committee

  18. Added to Ways & Means Committee agenda

  19. 1st Reading (Original Filed Version)

  20. Now in Ways & Means Committee

  21. Referred to State Affairs Committee

  22. Referred to Local Administration, Federal Affairs & Special Districts Subcommittee

  23. Referred to Ways & Means Committee

  24. Filed

Sponsors

Sponsorship breakdown

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3 sponsors · 1 co-sponsors · 160 not signed on · 9 voted No

Sponsors (3)

  • State Affairs Committee
  • Ways & Means Committee
  • Botana, Adam Republican

Co-sponsors (1)

Not signed on (160)

160 members have not signed on to this bill.

Show all 160 →

"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

Favorable With Committee Substitute (State Affairs Committee)

Passed 12 Yea · 7 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 10001
Democrat 0500
Unaffiliated 2201
Total 12702
% of votes cast 57%33%0%10%
How each member voted (21)
Member Party Vote
Caruso — Not Voting
Casello — Nay
Roach — Yea
Roth — Nay
Temple — Yea
Bartleman, Robin Democrat Nay
Eskamani, Dr. Anna V. Democrat Nay
Gantt, Ashley Viola Democrat Nay
Rayner, Michele K. Democrat Nay
Robinson, Felicia Simone Democrat Nay
Alvarez, Daniel Antonio "Danny" Republican Yea
Black, Dean Republican Yea
Buchanan, James Republican Yea
Busatta, Demi Republican Yea
Fabricio, Tom Republican Not Voting
Griffitts Jr., Philip Wayne "Griff" Republican Yea
Holcomb, Jeff Republican Yea
McClure, Lawrence Republican Yea
Mooney Jr., James Vernon "Jim" Republican Yea
Persons-Mulicka, Jenna Republican Yea
Porras, Juan Carlos Republican Yea

Official roll call →

Favorable With Committee Substitute (Ways & Means Committee)

Passed 16 Yea · 7 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 13100
Democrat 0401
Unaffiliated 3200
Total 16701
% of votes cast 67%29%0%4%
How each member voted (24)
Member Party Vote
Caruso — Yea
Casello — Nay
Killebrew — Nay
Roach — Yea
Roth — Yea
Campbell, Daryl Democrat Nay
Eskamani, Dr. Anna V. Democrat Nay
Hart-Lowman, Dianne "Ms Dee" Democrat Nay
Rayner, Michele K. Democrat Not Voting
Tant, Allison Democrat Nay
Alvarez, Daniel Antonio "Danny" Republican Yea
Bankson, Douglas Michael "Doug" Republican Yea
Barnaby, Webster Republican Yea
Berfield, Kimberly Republican Yea
Buchanan, James Republican Yea
Duggan, Wyman Republican Yea
Fabricio, Tom Republican Yea
Holcomb, Jeff Republican Yea
LaMarca, Chip Republican Yea
McClain, Stan Republican Yea
Robinson Jr., William Cloud "Will" Republican Yea
Sirois, Tyler I. Republican Yea
Smith, David Republican Yea
Valdés, Susan L. Republican Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

What does HB 609 do?
Local Business Taxes; Revising provisions related to local business taxes including conditions imposed on taxing authorities governing levies, modification of ordinances, reclassification of businesses, prohibitions on revenues over a specified value, and audits.
Who sponsors HB 609?
HB 609 is sponsored by State Affairs Committee, Ways & Means Committee, Botana, Adam (Republican), and Yarkosky, Taylor Michael (Republican).
What is the current status of HB 609?
This bill died with 2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 609?
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