Florida HB 103: Protection from Surgical Smoke

Bill Text

CS/HB 103 2026

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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

A bill to be entitled 1
An act relating to local business taxes; repealing 2
chapter 205, F.S., relating to local business taxes; 3
creating s. 218.150, F.S.; authorizing certain local 4
governments to continue to impose a business tax under 5
specified conditions; authorizing certain 6
municipalities to revise the definition of "merchant" 7
in a specified manner; prohibiting such municipalities 8
from revising a specified tax rate; authorizing 9
certain counties to repeal a local business tax in a 10
specified manner; providing a directive to the 11
Division of Law Revision; amending ss. 125.01047, 12
166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41, 13
337.401, 376.84, 379.3761, 482.071, 482.242, 489.127, 14
489.128, 489.131, 489.532, 489.537, 500.12, 500.511, 15
501.015, 501.016, 501.160, 507.13, 539.001, 559.904, 16
559.928, 559.9281, 559.935, 559.939, 559.955, and 17
616.12, F.S.; conforming provisions and cross-18
references to changes made by the act ; providing an 19
effective date. 20
21
Be It Enacted by the Legislature of the State of Florida: 22
23
Section 1. Chapter 205, Florida Statutes, consisting of 24
ss. 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 25

CS/HB 103 2026

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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

205.042, 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535, 26
205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065, 27
205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194, 28
205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 29
205.1975, Florida Statutes, is repealed. 30
Section 2. Section 218.150, Florida Statutes, is created 31
to read: 32
218.150 Certain local business taxes may continue.—33
Notwithstanding the repeal of chapter 205 by this act: 34
(1) A municipality that imposes a business tax on 35
merchants which is measured by gross receipts from the sale of 36
merchandise or services, or both, may continue to impose such 37
tax and may, by ordinance, revise the definition of the term 38
"merchant." However, the municipality may not revise the rate of 39
the tax measured by gross sales. 40
(2)(a) A county that levied an additional business tax 41
pursuant to former s. 205.033(6) on January 1, 2026, may 42
continue to levy such additional business tax in accordance with 43
the exemptions, categories, rates, and other provisions of 44
former chapter 205 as in effect on January 1, 2026. 45
(b) Proceeds from such additional business tax must 46
continue to be placed in a separate interest-bearing account and 47
distributed, plus interest, each fiscal year to the organization 48
or agency designated by the governing body of the county, as of 49
January 1, 2026, to oversee and implement a comprehensive 50

CS/HB 103 2026

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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

economic development strategy through advertising, promotional 51
activities, and other sales and marketing techniques. 52
(c) The county may repeal such additional business tax by 53
ordinance enacted by the governing board of the county at any 54
time. However, once repealed, the authority to levy such 55
additional business tax under this subsection expires. 56
Section 3. The Division of Law Revision is directed to 57
replace the phrase "this act" in newly created s. 218.150, 58
Florida Statutes, with the assigned chapter number of this act. 59
Section 4. Subsection (2), paragraph (b) of subsection 60
(3), and paragraph (b) of subsection (4) of section 125.01047, 61
Florida Statutes, are amended to read: 62
125.01047 Rules and ordinances relating to towing 63
services.— 64
(2) The prohibition set forth in subsection (1) does not 65
affect a county's authority to: 66
(a) Levy a reasonable business tax under s. 205.0315, s. 67
205.033, or s. 205.0535. 68
(b) impose and collect a reasonable administrative fee or 69
charge on the registered owner or other legally authorized 70
person in control of a vehicle or vessel, not to exceed 25 71
percent of the maximum towing rate, to cover the cost of 72
enforcement, including parking enforcement, by the county when 73
the vehicle or vessel is towed from public property. An 74
authorized wrecker operator or towing business may impose and 75

CS/HB 103 2026

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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

collect the administrative fee or charge on behalf of the county 76
and shall remit such fee or charge to the county only after it 77
is collected. 78
(3) 79
(b) A charter county may impose and collect an 80
administrative fee or charge as