Florida SB 122: Local Business Taxes

Bill Text

122 
Local Business Taxes 
2025-10-07T10:02:54Z 
Repealing provisions relating to local business taxes; authorizing certain municipalities to continue to impose a business tax; authorizing such municipalities to revise the definition of the term “merchant” in a specified manner, etc. 
Original Filed Version 
2026 
S 
2026-07-01T00:00:00Z 
GB 
General Bill 
__ 

 Florida Senate - 2026 SB 122 

 By Senator Truenow 

 13-00376-26 2026122__ 
 1 A bill to be entitled 
 2 An act relating to local business taxes; repealing 
 3 chapter 205, F.S., relating to local business taxes; 
 4 creating s. 218.150, F.S.; authorizing certain 
 5 municipalities to continue to impose a business tax; 
 6 authorizing such municipalities to revise the 
 7 definition of the term “merchant” in a specified 
 8 manner; prohibiting such municipalities from revising 
 9 a specified tax rate; providing a directive to the 
 10 Division of Law Revision; amending ss. 125.01047, 
 11 166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41, 
 12 337.401, 376.84, 379.3761, 482.071, 482.242, 489.127, 
 13 489.128, 489.131, 489.532, 489.537, 500.12, 500.511, 
 14 501.015, 501.016, 501.160, 507.13, 539.001, 559.904, 
 15 559.928, 559.9281, 559.935, 559.939, 559.955, and 
 16 616.12, F.S.; conforming provisions and cross 
 17 references to changes made by the act; providing an 
 18 effective date. 
 19 
 20 Be It Enacted by the Legislature of the State of Florida: 
 21 
 22 Section 1. Chapter 205, Florida Statutes, consisting of ss. 
 23 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 205.042, 
 24 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535, 
 25 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065, 
 26 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194, 
 27 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 
 28 205.1975, Florida Statutes, is repealed. 
 29 Section 2. Section 218.150, Florida Statutes, is created to 
 30 read: 
 31 218.150 Municipal business tax measured by gross receipts 
 32 may continue.—Notwithstanding the repeal of chapter 205, F.S., 
 33 by this act, a municipality that imposes a business tax on 
 34 merchants which is measured by gross receipts from the sale of 
 35 merchandise or services, or both, may continue to impose such 
 36 tax and may, by ordinance, revise the definition of the term 
 37 “merchant.” However, the municipality may not revise the rate of 
 38 the tax measured by gross sales. 
 39 Section 3. The Division of Law Revision is directed to 
 40 replace the phrase “this act” wherever it occurs in s. 218.150, 
 41 Florida Statutes, with the assigned chapter number of this act. 
 42 Section 4. Subsection (2), paragraph (b) of subsection (3), 
 43 and paragraph (b) of subsection (4) of section 125.01047, 
 44 Florida Statutes, are amended to read: 
 45 125.01047 Rules and ordinances relating to towing 
 46 services.— 
 47 (2) The prohibition set forth in subsection (1) does not 
 48 affect a county’s authority to: 
 49 (a) Levy a reasonable business tax under s. 205.0315, s. 
 50 205.033, or s. 205.0535. 
 51 (b) impose and collect a reasonable administrative fee or 
 52 charge on the registered owner or other legally authorized 
 53 person in control of a vehicle or vessel, not to exceed 25 
 54 percent of the maximum towing rate, to cover the cost of 
 55 enforcement, including parking enforcement, by the county when 
 56 the vehicle or vessel is towed from public property. An 
 57 authorized wrecker operator or towing business may impose and 
 58 collect the administrative fee or charge on behalf of the county 
 59 and shall remit such fee or charge to the county only after it 
 60 is collected. 
 61 (3) 
 62 (b) A charter county may impose and collect an 
 63 administrative fee or charge as provided in subsection (2) 
 64 paragraph (2)(b) but may not impose such fee or charge on a 
 65 towing business or an authorized wrecker operator. If the 
 66 charter county imposes such administrative fee or charge, the 
 67 charter county may authorize a towing business or authorized 
 68 wrecker operator to impose and collect such fee or charge on 
 69 behalf of the county, and the towing business or authorized 
 70 wrecker operator shall remit such fee or charge to the charter 
 71 county only after it is collected. 
 72 (4) 
 73 (b) A charter county may impose and collect an 
 74 administrative fee or charge as provided in subsection (2) 
 75 paragraph (2)(b); however, it may not impose that fee or charge 
 76 upon a towing business or an authorized wrecker operator. If 
 77 such charter county imposes such administrative fee or charge, 
 78 such fee or charge must be imposed on the registered owner or 
 79 other legally authorized person in control of a vehicle or 
 80 vessel. The fee or charge may not exceed 25 percent of the 
 81 maximum towing rate to cover the cost of enforcement, including 
 82 parking enforcement, by the charter county when the vehicle or