Florida 2025 Regular Session Status: In Committee 1 R cosponsors

SB 1664 — Local Option Taxes

Last action — Died on Calendar

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

This bill died with 2025 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 Option Taxes; Requiring that specified taxes be renewed or reenacted by an ordinance in a specified manner; requiring that specified taxes have an expiration date and are subject to approval in a specified manner; requiring that specified taxes be reenacted by an ordinance in a specified manner; requiring that specified taxes be renewed or continued by an ordinance in a specified manner, etc.

Bill Text

What changed in the latest version

251 added · 266 removed

251 line(s) added, 266 removed.

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Florida Senate - 2025 CS for CS for SB 1664 By the Committees on Finance and Tax;
Florida Senate - 2025 CS for SB 1664 By the Committee on Community Affairs;
and Community Affairs;
and Senator Trumbull 578-02826-25 20251664c1 A bill to be entitled An act relating to local option taxes;
and Senator Trumbull 593-03612-25 20251664c2 A bill to be entitled An act relating to local option taxes;
requiring that specified taxes be renewed or reenacted by an ordinance in a specified manner;
requiring specified taxes to be renewed by an ordinance in a specified manner;
providing construction and applicability;
providing an exception;
requiring that specified taxes have an expiration date and are subject to approval in a specified manner;
providing construction;
requiring that specified ordinances specify certain information if certain conditions are met;
providing for the expiration of specified ordinances;
authorizing the adoption of new ordinances;
providing an exception;
requiring that specified taxes be reenacted by an ordinance in a specified manner;
providing for the expiration of specified ordinances;
requiring that such taxes have an expiration date;
authorizing the adoption of new ordinances;
conforming provisions to changes made by the act;
requiring specified taxes to be renewed by an ordinance in a specified manner;
requiring that specified taxes be renewed or continued by an ordinance in a specified manner;
providing an exception;
providing construction and applicability;
providing construction;
requiring that specified taxes have an expiration date and are subject to approval in a specified manner;
providing for the expiration of specified ordinances;
requiring that specified ordinances specify certain information if certain conditions are met;
authorizing the adoption of new ordinances;
providing an exception;
Paragraph (n) of subsection (3) of section 125.0104, Florida Statutes, is amended, and paragraphs (f), (g), and (h) are added to subsection (4) of that section, to read:
Paragraph (n) of subsection (3) of section 125.0104, Florida Statutes, is amended, and paragraphs (f) through (i) are added to subsection (4) of that section, to read:
enforcement.— Page 1 of 9 CODING:
enforcement.— (3) TAXABLE PRIVILEGES;
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 (3) TAXABLE PRIVILEGES;
RATE.— (n) In addition to any other tax that is imposed under this section, a county that has imposed the tax under paragraph (l) may impose an additional tax that is no greater than 1 percent on the exercise of the privilege described in paragraph (a) by ordinance approved by referendum pursuant to subsection (6) to:
RATE.— (n) In addition to any other tax that is imposed under this section, a county that has imposed the tax under paragraph (l) may impose an additional tax that is no greater than 1 percent Page 1 of 9 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 on the exercise of the privilege described in paragraph (a) by ordinance approved by referendum pursuant to subsection (6) to:
A county that imposes the tax authorized in this paragraph may Page 2 of 9 CODING:
A county that imposes the tax authorized in this paragraph may not expend any ad valorem tax revenues for the acquisition, construction, reconstruction, or renovation of a facility for which tax revenues are used pursuant to subparagraph 1.
The provision of paragraph (b) which prohibits any county authorized Page 2 of 9 CODING:
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 not expend any ad valorem tax revenues for the acquisition, construction, reconstruction, or renovation of a facility for which tax revenues are used pursuant to subparagraph 1.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 to levy a convention development tax pursuant to s.
The provision of paragraph (b) which prohibits any county authorized to levy a convention development tax pursuant to s.
212.0305 from levying more than the 2-percent tax authorized by this section shall not apply to the additional tax authorized by this paragraph in counties which levy convention development taxes pursuant to s.
212.0305 from levying more than the 2-percent tax authorized by this section does shall not apply to the additional tax authorized by this paragraph in counties which levy convention development taxes pursuant to s.
Paragraphs (4)(a)-(d) do Subsection (4) does not apply to the adoption of the additional tax authorized in this paragraph.
The provisions of paragraphs (4)(a)-(d) do Subsection (4) does not apply to the adoption of the additional tax authorized in this paragraph.
A certified copy of such ordinance must shall be furnished by the county to the Department of Revenue within 10 days after approval of the ordinance.
A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of the ordinance.
PROCEDURE.— (f) Any tax imposed pursuant to this section and in effect on June 30, 2025, which is required to be approved by voters in a referendum under this section must be renewed or reenacted by an ordinance approved in a referendum held pursuant to subsection (6) on or before January 1, 2033, or the expiration date for the tax as of June 30, 2025, whichever is later, in order to remain in effect after January 1, 2033, or the existing expiration date.
PROCEDURE.— (f) Any tax imposed pursuant to this section and in effect on June 30, 2025, must be renewed by an ordinance approved in a referendum held pursuant to subsection (6) on or before January 1, 2033, in order to remain in effect after January 1, 2033.
Any tax imposed pursuant to this section approved by voters in a referendum under this section before July 1, 2025, which has not yet been levied must be renewed or reenacted by an ordinance approved in a referendum held pursuant Page 3 of 9 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 to subsection (6) on or before 8 years from the date the tax takes effect, or the expiration date for the tax as of June 30, 2025, whichever is later, in order to remain in effect.
Paragraph (f) does not apply in any case in which the proceeds of a tax levied pursuant to this section on or before June 30, 2025, have been pledged to secure and liquidate revenue bonds or revenue refunding bonds as authorized by this section, unless such bonds are retired before January 1, 2033.
Paragraph (f) does not apply in any case in which the proceeds of a tax levied pursuant to this section on or before June 30, 2025, have been pledged to secure and liquidate revenue bonds or revenue refunding bonds as authorized by this section, Page 3 of 9 CODING:
If the bonds are not retired before January 1, 2033, paragraph (f) applies as though January 1, 2033, were instead replaced with January 1 of the year following the retirement of such bonds.
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(h) Any tax imposed pursuant to this section which is required to be approved by voters in a referendum under this section must have an expiration date and be subject to approval by a majority of the electors voting in a subsequent referendum held pursuant to subsection (6) in order to be renewed or reenacted.
If the proceeds of the tax will be used for the purpose of servicing bond indebtedness, the ordinance enacting a new tax or renewing or reenacting an existing tax must specify that the proceeds from the new, renewed, or reenacted tax will be used for the purpose of servicing bond indebtedness and that the maximum duration of such bond indebtedness is not to exceed 30 years.
The ordinance must also provide specificity regarding Page 4 of 9 CODING:
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 the purposes of the bond indebtedness.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 unless such bonds are retired before January 1, 2033.
Additionally, if the proceeds of the tax will be used for the purpose of servicing bond indebtedness, the referendum question on the ballot must specify that the proceeds of the tax will be used for that purpose and must include a brief and general description of the purposes for which the indebtedness will be incurred and the maximum length of time the tax may be imposed.
If the bonds are not retired before January 1, 2033, paragraph (f) applies as though January 1, 2033, were instead replaced with January 1 of the year following the retirement of such bonds.
(h) Except as provided in paragraph (i), an ordinance that levies and imposes a tax pursuant to this section expires 8 years after the effective date of the ordinance that is approved in a referendum, but may be renewed for subsequent 8-year periods if each 8-year period is approved in a referendum held pursuant to subsection (6).
(i) A new or reenacted tax levied under this section may be levied for a term of no more than 30 years, if:
1.
The proceeds of the tax will be used for the purpose of servicing bond indebtedness;
2.
The ordinance enacting a new tax, or reenacting an existing tax, specifies that the proceeds from the new or reenacted tax will be used for the purpose of servicing bond indebtedness;
specifies the maximum duration of such bond indebtedness, not to exceed 30 years;
and provides specificity regarding what the purposes of the bond indebtedness are;
and 3.
The referendum question on the ballot pursuant to paragraph (6)(b) specifies that the proceeds of the tax will be used for the purpose of servicing bond indebtedness and includes a brief and general description of the purposes for which the indebtedness will be incurred and the maximum length of time the tax may be imposed.
procedure for levying;
procedure for Page 4 of 9 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 levying;
Any tax levied pursuant to this paragraph and in effect on June 30, 2025, must be reenacted by an ordinance approved in a referendum on or before January 1, 2033, or the expiration date for the tax as of June 30, 2025, whichever is later, in order to remain in effect after January 1, 2033, or the existing expiration date.
An ordinance that levies and imposes a tax pursuant to this paragraph expires 8 years after the effective date of the ordinance that is approved in a referendum.
Any tax levied pursuant to this paragraph must have an expiration date.
However, an ordinance may be reenacted for subsequent 8-year periods if each 8-year period is approved in a referendum to reenact an expiring tax authorized under this paragraph must be held at a general election occurring within the 48-month period immediately preceding the effective date of the reenacted tax, and the referendum appears may appear on the ballot only once within the 48-month period.
A Page 5 of 9 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 referendum to reenact an expiring tax authorized under this paragraph must be held at a general election occurring within the 48-month period immediately preceding the effective date of the reenacted tax, and the referendum may appear on the ballot only once within the 48-month period.
Present subsection (11) of section 212.055, Florida Statutes, is redesignated as subsection (12), a new subsection (11) is added to that section, and paragraph (c) of subsection (1) of that section is amended, to read:
Subsection (11) of section 212.055, Florida Statutes, is renumbered as subsection (12), paragraphs (c) and (f) of subsection (1) are amended, and a new subsection (11) is added to that section, to read:
authorization and use of proceeds.—It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy.
authorization and use of proceeds.—It is the legislative intent that any authorization for imposition of a discretionary sales Page 5 of 9 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy.
Page 6 of 9 CODING:
2.
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 2.
The supervisor of elections shall verify signatures and retain signature forms in the same manner as required for initiatives under s.
The supervisor of elections shall verify signatures and retain signature forms in Page 6 of 9 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 the same manner as required for initiatives under s.
(11) LIMITATIONS ON LEVY.— (a) Any surtax imposed pursuant to this section and in effect on June 30, 2025, which is required to be approved by voters in a referendum under this section must be renewed or continued by an ordinance or by a resolution for the purpose of the surtax authorized under subsection (6), approved in a referendum held pursuant to subsection (10) on or before January 1, 2033, or the expiration date for the surtax as of June 30, 2025, whichever is later, in order to remain in effect after January 1, 2033, or the existing expiration date.
(f) Any discretionary sales surtax levied under this subsection pursuant to a referendum held on or after July 1, 2020, may not be levied for more than 30 years.
Any surtax imposed pursuant to this section approved by voters in a referendum under this section before July 1, 2025, which has not Page 7 of 9 CODING:
(11) LIMITATIONS ON LEVY.— (a) Any surtax imposed pursuant to this section and in effect on June 30, 2025, which is required to be approved by voters in a referendum under this section must be renewed by an ordinance, or resolution for the purpose of the surtax authorized under subsection (6), approved in a referendum held pursuant to subsection (10) on or before January 1, 2033, in order to remain in effect after January 1, 2033.
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 yet been levied must be renewed or continued by an ordinance approved in a referendum held pursuant to subsection (10) on or before 8 years from the date the surtax takes effect, or the expiration date for the surtax as of June 30, 2025, whichever is later, in order to remain in effect.
If the bonds are not retired before January 1, 2033, paragraph (a) must apply as though January 1, 2033, were instead replaced with January 1 of the year following the retirement of such bonds.
If the bonds are not retired before January 1, 2033, paragraph (a) shall apply as though January 1, 2033, were Page 7 of 9 CODING:
(c) Any surtax imposed pursuant to this section which is required to be approved by voters in a referendum under this section must have an expiration date and be subject to approval by a majority of the electors voting in a subsequent referendum held pursuant to subsection (10) in order to be reenacted or continued.
If the proceeds of the surtax will be used for the purpose of servicing bond indebtedness, the ordinance, or the resolution for the purpose of the surtax authorized under subsection (6), enacting a new surtax or reenacting an existing Page 8 of 9 CODING:
Florida Senate - 2025 CS for CS for SB 1664 593-03612-25 20251664c2 surtax must specify that the proceeds from the new or reenacted surtax will be used for the purpose of servicing bond indebtedness and that the maximum duration of such bond indebtedness is not to exceed 30 years.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 instead replaced with January 1 of the year following the retirement of such bonds.
The ordinance or resolution must also provide specificity regarding the purposes of the bond indebtedness.
(c) Except as provided in paragraph (4)(b) and paragraph (d), any new or reenacted discretionary sales surtax levied pursuant to a referendum held on or after July 1, 2025, may not be levied for more than 8 years unless reenacted by ordinance, or resolution for the purpose of the surtax authorized under subsection (6), subject to approval by a majority of the electors voting in a subsequent referendum held pursuant to subsection (10).
Additionally, if the proceeds of the surtax will be used for the purpose of servicing bond indebtedness, the referendum question on the ballot must specify that the proceeds of the surtax will be used for the purpose of servicing bond indebtedness and must include a brief and general description of the purposes for which the indebtedness will be incurred and the maximum length of time the surtax may be imposed.
(d) A new or reenacted surtax levied under this section may be levied for a term of no more than 30 years, if:
(d) This subsection does not apply to the enactment or reenactment of the surtax authorized under subsection (9).
1.
The proceeds of the surtax will be used for the purpose of servicing bond indebtedness;
2.
The ordinance, or resolution for the purpose of the surtax authorized under subsection (6), enacting a new surtax, or reenacting an existing surtax specifies that the proceeds from the new or reenacted surtax will be used for the purpose of servicing bond indebtedness;
specifies the maximum duration of such bond indebtedness, not to exceed 30 years;
and provides specificity regarding what the purposes of the bond indebtedness are;
and 3.
The referendum question on the ballot specifies that the proceeds of the surtax will be used for the purpose of servicing bond indebtedness and includes a brief and general description of the purposes for which the indebtedness will be incurred and the maximum length of time the surtax may be imposed.
(e) The provisions of this subsection do not apply to the enactment or reenactment of the surtax authorized under Page 8 of 9 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 1664 578-02826-25 20251664c1 subsection (9).
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Action History

  1. Died on Calendar

  2. Indefinitely postponed and withdrawn from consideration

  3. Placed on Calendar, on 2nd reading

  4. CS/CS by Finance and Tax read 1st time

  5. Favorable by- Appropriations; YEAS 11 NAYS 6

  6. On Committee agenda-- Appropriations, 04/22/25, 11:00 am, 110 Senate Building

  7. Now in Appropriations

  8. Pending reference review under Rule 4.7(2) - (Committee Substitute)

  9. CS/CS by Finance and Tax; YEAS 5 NAYS 0

  10. On Committee agenda-- Finance and Tax, 04/15/25, 12:30 pm, 301 Senate Building

  11. CS by Community Affairs read 1st time

  12. Now in Finance and Tax

  13. Pending reference review under Rule 4.7(2) - (Committee Substitute)

  14. CS by Community Affairs; YEAS 5 NAYS 3

  15. On Committee agenda-- Community Affairs, 03/25/25, 11:00 am, 37 Senate Building

  16. Introduced

  17. Referred to Community Affairs; Finance and Tax; Appropriations

  18. Filed

Sponsors

  • Jay Trumbull · Primary
  • Community Affairs · Primary
  • Finance and Tax · Primary

Sponsorship breakdown

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3 sponsors · 0 co-sponsors · 161 not signed on · 7 voted No

Sponsors (3)

Co-sponsors (0)

None.

Not signed on (161)

161 members have not signed on to this bill.

Show all 161 →

"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

Passed 11 Yea · 6 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 11000
Democrat 0500
No Party Affiliation 0100
Unaffiliated 0001
Total 11601
% of votes cast 61%33%0%6%
How each member voted (18)
Member Party Vote
Collins — Not Voting
Berman, Lori Democrat Nay
Polsky, Tina Scott Democrat Nay
Rouson, Darryl Ervin Democrat Nay
Sharief, Barbara Democrat Nay
Smith, Carlos Guillermo Democrat Nay
Pizzo, Jason W. B. No Party Affiliation Nay
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
DiCeglie, Nick Republican Yea
Garcia, Ileana Republican Yea
Grall, Erin Republican Yea
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Martin, Jonathan Republican Yea
McClain, Stan Republican Yea
Trumbull, Jay Republican Yea
Wright, Tom A. Republican Yea

Official roll call →

Favorable with Committee Substitute

Passed 5 Yea · 3 Nay
Party YeaNayPresentNot Voting
Republican 4000
Unaffiliated 1000
Democrat 0200
No Party Affiliation 0100
Total 5300
% of votes cast 63%38%0%0%
How each member voted (8)
Member Party Vote
Fine — Yea
Jones, Shevrin D. "Shev" Democrat Nay
Sharief, Barbara Democrat Nay
Pizzo, Jason W. B. No Party Affiliation Nay
Leek, Thomas J. "Tom" Republican Yea
McClain, Stan Republican Yea
Passidomo, Kathleen Republican Yea
Trumbull, Jay Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 1664 do?
Local Option Taxes; Requiring that specified taxes be renewed or reenacted by an ordinance in a specified manner; requiring that specified taxes have an expiration date and are subject to approval in a specified manner; requiring that specified taxes be reenacted by an ordinance in a specified manner; requiring that specified taxes be renewed or continued by an ordinance in a specified manner, etc.
Who sponsors SB 1664?
SB 1664 is sponsored by Trumbull, Jay (Republican), Community Affairs, and Finance and Tax.
What is the current status of SB 1664?
This bill died with 2025 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 SB 1664?
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