Florida SB 7046: Licensing Fee Relief

Bill Text

7046 
Taxation 
2026-03-04T07:34:05Z 
Prohibiting counties, municipalities, and special districts, respectively, from levying certain special assessments against more than a specified square footage amount per recreational vehicle parking space or campsite; prohibiting a taxpayer from being assessed certain penalties or interest under certain circumstances; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; providing that the provision of electricity to a consumer at an electric vehicle charging station shall be considered the retail sale of electricity, etc. 
Committee Substitute 1 
2026 
S 
GB 
General Bill 
c1 

 Florida Senate - 2026 CS for SB 7046 

 By the Committees on Appropriations; and Finance and Tax 

 576-03346-26 20267046c1 
 1 A bill to be entitled 
 2 An act relating to taxation; amending s. 72.011, F.S.; 
 3 authorizing a taxpayer to claim interest under certain 
 4 circumstances; prohibiting a specified timeframe from 
 5 being waived or tolled; providing construction and 
 6 applicability; amending ss. 125.0168, 166.223, and 
 7 189.052, F.S.; prohibiting counties, municipalities, 
 8 and special districts, respectively, from levying 
 9 certain special assessments against more than a 
 10 specified square footage amount per recreational 
 11 vehicle parking space or campsite; providing 
 12 applicability; amending s. 163.387, F.S.; revising the 
 13 list of public bodies or taxing authorities that are 
 14 exempt from appropriating certain revenues to the 
 15 redevelopment trust fund; amending s. 193.155, F.S.; 
 16 providing that the transfer of certain property to a 
 17 lineal descendant is not a change in ownership under 
 18 certain conditions; requiring a lineal descendant to 
 19 file proof of entitlement; deeming certain property 
 20 abandoned; providing construction and applicability; 
 21 prohibiting a taxpayer from being assessed certain 
 22 penalties or interest under certain circumstances; 
 23 providing that back taxes apply only under certain 
 24 circumstances; amending s. 194.032, F.S.; revising the 
 25 purposes for which value adjustment boards are 
 26 required to meet; amending s. 196.011, F.S.; 
 27 prohibiting a taxpayer from being assessed certain 
 28 penalties or interest under certain circumstances; 
 29 providing that back taxes apply only under certain 
 30 circumstances; amending s. 196.031, F.S.; specifying 
 31 that owners who inherit an interest in property are 
 32 allowed a tax exemption up to a certain value; 
 33 providing applicability; amending s. 196.081, F.S.; 
 34 revising a limitation on the amount of a tax exemption 
 35 that a surviving spouse may transfer to a new 
 36 residence; amending s. 196.173, F.S.; revising the 
 37 list of military operations that qualify certain 
 38 servicemembers for an ad valorem tax exemption; 
 39 providing applicability; amending s. 196.1978, F.S.; 
 40 revising a specified finding that a taxing authority 
 41 must make in order to elect not to exempt certain 
 42 property from certain ad valorem taxation; authorizing 
 43 certain property owners in a multifamily project to 
 44 apply for and continue to receive an exemption; 
 45 providing applicability; specifying that certain 
 46 ordinances are valid until a specified time; amending 
 47 s. 200.065, F.S.; providing requirements for levying 
 48 certain millage rates for certain taxing authorities; 
 49 amending s. 202.18, F.S.; redirecting the transfer of 
 50 certain communication services tax proceeds; amending 
 51 s. 203.01, F.S.; specifying that a tax is imposed on 
 52 gross receipts from utility services delivered to 
 53 owners and operators of electric vehicle charging 
 54 stations; specifying that the tax is not imposed in 
 55 certain circumstances; providing an exception; 
 56 specifying that certain owners or operators of 
 57 electric vehicle charging stations are liable for a 
 58 certain tax; requiring such owners or operators to 
 59 register with the Department of Revenue to remit such 
 60 tax; specifying the amount of such tax; specifying 
 61 that distribution companies are relieved of the 
 62 responsibility of collecting taxes under certain 
 63 circumstances; requiring the department to look to 
 64 owners and operators of electric vehicle charging 
 65 stations for the recovery of taxes; amending s. 
 66 203.012, F.S.; revising the definition of the term 
 67 “distribution company”; amending s. 212.04, F.S.; 
 68 prohibiting taxes from being levied on admission to 
 69 specified tournaments; providing for future 
 70 expiration; amending s. 212.05, F.S.; providing that 
 71 the sales tax rate on electrical power or energy 
 72 includes provision of electric vehicle charging; 
 73 creating s. 212.0516, F.S.; defining the term 
 74 “electric vehicle charging station”; providing that 
 75 the provision of electricity to a consumer at an