Florida SB 650: Local Business Taxes

Bill Text

650 
Local Business Taxes 
2025-11-21T11:10:03Z 
Repealing provisions relating to local business taxes; authorizing certain counties to continue to impose a business tax; authorizing such counties to revise the definition of the term “merchant” in a specified manner; prohibiting such counties from revising a specified tax rate, etc. 
Original Filed Version 
2026 
S 
2026-07-01T00:00:00Z 
GB 
General Bill 
__ 

 Florida Senate - 2026 SB 650 

 By Senator Bernard 

 24-00819-26 2026650__ 
 1 A bill to be entitled 
 2 An act relating to local business taxes; repealing ch. 
 3 205, F.S., relating to local business taxes; creating 
 4 s. 218.15, F.S.; authorizing certain counties to 
 5 continue to impose a business tax; authorizing such 
 6 counties to revise the definition of the term 
 7 “merchant” in a specified manner; prohibiting such 
 8 counties from revising a specified tax rate; providing 
 9 a directive to the Division of Law Revision; amending 
 10 ss. 125.01047, 166.04465, 202.24, 213.0535, 213.055, 
 11 213.756, 330.41, 337.401, 376.84, 379.3761, 482.071, 
 12 482.242, 489.127, 489.128, 489.131, 489.532, 489.537, 
 13 500.12, 500.511, 501.015, 501.016, 501.160, 507.13, 
 14 539.001, 559.904, 559.928, 559.9281, 559.935, 559.939, 
 15 559.955, and 616.12, F.S.; conforming provisions and 
 16 cross-references to changes made by the act; providing 
 17 an effective date. 
 18 
 19 Be It Enacted by the Legislature of the State of Florida: 
 20 
 21 Section 1. Chapter 205, Florida Statutes, consisting of ss. 
 22 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 205.042, 
 23 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535, 
 24 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065, 
 25 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194, 
 26 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 
 27 205.1975, Florida Statutes, is repealed. 
 28 Section 2. Section 218.15, Florida Statutes, is created to 
 29 read: 
 30 218.15 County business tax measured by gross receipts may 
 31 continue.—Notwithstanding the repeal of former chapter 205, by 
 32 this act, a county that imposes a business tax on merchants 
 33 which is measured by gross receipts from the sale of merchandise 
 34 or services, or both, may continue to impose such tax and may, 
 35 by ordinance, revise the definition of the term “merchant.” 
 36 However, the county may not revise the rate of the tax measured 
 37 by gross sales. 
 38 Section 3. The Division of Law Revision is directed to 
 39 replace the phrase “this act” wherever it occurs in s. 218.15, 
 40 Florida Statutes, with the assigned chapter number of this act. 
 41 Section 4. Subsection (2), paragraph (b) of subsection (3), 
 42 and paragraph (b) of subsection (4) of section 125.01047, 
 43 Florida Statutes, are amended to read: 
 44 125.01047 Rules and ordinances relating to towing 
 45 services.— 
 46 (2) The prohibition set forth in subsection (1) does not 
 47 affect a county’s authority to: 
 48 (a) Levy a reasonable business tax under s. 205.0315, s. 
 49 205.033, or s. 205.0535. 
 50 (b) impose and collect a reasonable administrative fee or 
 51 charge on the registered owner or other legally authorized 
 52 person in control of a vehicle or vessel, not to exceed 25 
 53 percent of the maximum towing rate, to cover the cost of 
 54 enforcement, including parking enforcement, by the county when 
 55 the vehicle or vessel is towed from public property. An 
 56 authorized wrecker operator or towing business may impose and 
 57 collect the administrative fee or charge on behalf of the county 
 58 and shall remit such fee or charge to the county only after it 
 59 is collected. 
 60 (3) 
 61 (b) A charter county may impose and collect an 
 62 administrative fee or charge as provided in subsection (2) 
 63 paragraph (2)(b) but may not impose such fee or charge on a 
 64 towing business or an authorized wrecker operator. If the 
 65 charter county imposes such administrative fee or charge, the 
 66 charter county may authorize a towing business or authorized 
 67 wrecker operator to impose and collect such fee or charge on 
 68 behalf of the county, and the towing business or authorized 
 69 wrecker operator shall remit such fee or charge to the charter 
 70 county only after it is collected. 
 71 (4) 
 72 (b) A charter county may impose and collect an 
 73 administrative fee or charge as provided in subsection (2) 
 74 paragraph (2)(b); however, it may not impose that fee or charge 
 75 upon a towing business or an authorized wrecker operator. If 
 76 such charter county imposes such administrative fee or charge, 
 77 such fee or charge must be imposed on the registered owner or 
 78 other legally authorized person in control of a vehicle or 
 79 vessel. The fee or charge may not exceed 25 percent of the 
 80 maximum towing rate to cover the cost of enforcement, including 
 81 parking enforcement, by the charter county when the vehicl