Local Business Taxes

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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

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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205.1975, Florida Statutes, is repealed. 30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

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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

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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 provided in subsection (2) 81
paragraph (2)(b) but may not impose such fee or charge on a 82
towing business or an authorized wrecker operator. If the 83
charter county imposes such administrative fee or charge, the 84
charter county may authorize a towing business or authorized 85
wrecker operator to impose and collect such fee or charge on 86
behalf of the county, and the towing business or authorized 87
wrecker operator shall remit such fee or charge to the charter 88
county only after it is collected. 89
(4) 90
(b) A charter county may impose and collect an 91
administrative fee or charge as provided in subsection (2) 92
paragraph (2)(b); however, it may not impose that fee or charge 93
upon a towing business or an authorized wrecker operator. If 94
such charter county imposes such administrative fee or charge, 95
such fee or charge must be imposed on the registered owner or 96
other legally authorized person in control of a vehicle or 97
vessel. The fee or charge may not exceed 25 percent of the 98
maximum towing rate to cover the cost of enforcement, including 99
parking enforcement, by the charter county when the vehicle or 100

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vessel is towed from public property. The charter county may 101
authorize an authorized wrecker operator or towing business to 102
impose and collect the administrative fee or charge on behalf of 103
the charter county, and the authorized wrecker operator or 104
towing business shall remit such fee or charge to the charter 105
county only after it is collected. 106
Section 5. Subsection (2) of section 166.04465, Florida 107
Statutes, is amended to read: 108
166.04465 Rules and ordinances relating to towing 109
services.— 110
(2) The prohibition set forth in subsection (1) does not 111
affect a municipality's authority to: 112
(a) Levy a reasonable business tax under s. 205.0315, s. 113
205.043, or s. 205.0535. 114
(b) impose and collect a reasonable administrative fee or 115
charge on the registered owner or other legally authorized 116
person in control of a vehicle or vessel, not to exceed 25 117
percent of the maximum towing rate, to cover the cost of 118
enforcement, including parking enforcement, by the municipality 119
when the vehicle or vessel is towed from public property. An 120
authorized wrecker operator or towing business may impose and 121
collect the administrative fee or charge on behalf of the 122
municipality and shall remit such fee or charge to the 123
municipality only after it is collected. 124
Section 6. Paragraph (c) of subsection (2) of section 125

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202.24, Florida Statutes, is amended to read: 126
202.24 Limitations on local taxes and fees imposed on 127
dealers of communications services.— 128
(2) 129
(c) This subsection does not apply to: 130
1. Local communications services taxes levied under this 131
chapter. 132
2. Ad valorem taxes levied pursuant to chapter 200. 133
3. Business taxes levied under chapter 205. 134
3.4. "911" service charges levied under chapter 365. 135
4.5. Amounts charged for the rental or other use of 136
property owned by a public body which is not in the public 137
rights-of-way to a dealer of communications services for any 138
purpose, including, but not limited to, the placement or 139
attachment of equipment used in the provision of communications 140
services. 141
5.6. Permit fees of general applicability which are not 142
related to placing or maintaining facilities in or on public 143
roads or rights-of-way. 144
6.7. Permit fees related to placing or maintaining 145
facilities in or on public roads or rights-of-way pursuant to s. 146
337.401. 147
7.8. Any in-kind requirements, institutional networks, or 148
contributions for, or in support of, the use or construction of 149
public, educational, or governmental access facilities allowed 150

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under federal law and imposed on providers of video service 151
pursuant to any existing ordinance or an existing franchise 152
agreement granted by each municipality or county, under which 153
ordinance or franchise agreement service is provided before July 154
1, 2007, or as permitted under chapter 610. This subparagraph 155
does not prohibit providers of video service from recovering the 156
expenses as allowed under federal law. 157
8.9. Special assessments and impact fees. 158
9.10. Pole attachment fees that are charged by a local 159
government for attachments to utility poles owned by the local 160
government. 161
10.11. Utility service fees or other similar user fees for 162
utility services. 163
11.12. Any other generally applicable tax, fee, charge, or 164
imposition authorized by general law on July 1, 2000, which is 165
not specifically prohibited by this subsection or included as a 166
replaced revenue source in s. 202.20. 167
Section 7. Paragraph (a) of subsection (4) of section 168
213.0535, Florida Statutes, is amended to read: 169
213.0535 Registration Information Sharing and Exchange 170
Program.— 171
(4) There are two levels of participation: 172
(a) Each unit of state or local government responsible for 173
administering one or more of the provisions specified in 174
subparagraphs 1.-7. 1.-8. is a level-one participant. Level-one 175

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participants shall exchange, monthly or quarterly, as determined 176
jointly by each participant and the department, the data 177
enumerated in subsection (2) for each new registrant, new filer, 178
or initial reporter, permittee, or licensee, with respect to the 179
following taxes, licenses, or permits: 180
1. The sales and use tax imposed under chapter 212. 181
2. The tourist development tax imposed under s. 125.0104. 182
3. The tourist impact tax imposed under s. 125.0108. 183
4. Local business taxes imposed under chapter 205. 184
4.5. Convention development taxes imposed under s. 185
212.0305. 186
5.6. Public lodging and food service establishment 187
licenses issued pursuant to chapter 509. 188
6.7. Beverage law licenses issued pursuant to chapter 561. 189
7.8. A municipal resort tax as authorized under chapter 190
67-930, Laws of Florida. 191
Section 8. Paragraph (b) of subsection (3) of section 192
213.055, Florida Statutes, is amended to read: 193
213.055 Declared emergency; waiver or suspension of 194
specified revenue laws and other requirements.— 195
(3) 196
(b)1. Notwithstanding any other law, an out-of-state 197
business that is conducting operations within this state during 198
a disaster-response period solely for purposes of performing 199
emergency-related work or pursuant to a mutual aid agreement is 200

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not considered to have established a level of presence that 201
would require that business to register, file, and remit state 202
or local taxes or fees or require that business to be subject to 203
any registration, licensing, or filing requirements in this 204
state. For purposes of any state or local tax on or measured, in 205
whole or in part, by net or gross income or receipts, the 206
activity of the out-of-state business conducted in this state 207
during the disaster-response period must be disregarded with 208
respect to any filing requirements for such tax, including the 209
filing required for a consolidated group of which the out-of- 210
state business may be a part. This includes the following: 211
a. Reemployment assistance taxes. 212
b. State or local professional or occupational licensing 213
requirements or related fees. 214
c. Local business taxes. 215
c.d. Taxes on the operation of commercial motor vehicles. 216
d.e. Corporate income tax. 217
e.f. Tangible personal property tax and use tax on 218
equipment that is brought into the state by the out-of-state 219
business, used by the out-of-state business only to perform 220
emergency-related work during the disaster-response period, and 221
removed from the state by the out-of-state business after the 222
disaster-response period. 223
2. Notwithstanding any other law, an out-of-state employee 224
whose only employment in this state is for the performance of 225

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emergency-related work or pursuant to a mutual aid agreement 226
during a disaster-response period is not required to comply with 227
state or local occupational licensing requirements or related 228
fees. 229
Section 9. Paragraph (b) of subsection (2) of section 230
213.756, Florida Statutes, is amended to read: 231
213.756 Funds collected are state tax funds.— 232
(2) 233
(b) This subsection applies to those taxes enumerated in 234
s. 72.011, excluding chapter 202 and that portion of chapter 203 235
collected thereunder, and also applies to taxes imposed under 236
chapter 205. 237
Section 10. Paragraph (c) of subsection (3) of section 238
330.41, Florida Statutes, is amended to read: 239
330.41 Unmanned Aircraft Systems Act.— 240
(3) REGULATION.— 241
(c) Except as otherwise expressly provided, a political 242
subdivision may not withhold issuance of a business tax receipt, 243
development permit, or other use approval to a drone delivery 244
service or enact or enforce an ordinance or resolution that 245
prohibits a drone delivery service's operation based on the 246
location of its drone port, notwithstanding part II of chapter 247
163 and chapter 205. A political subdivision may enforce minimum 248
setback and landscaping regulations that are generally 249
applicable to permitted uses in the drone port site's zoning 250

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district. This paragraph may not be construed to authorize a 251
political subdivision to require additional landscaping as a 252
condition of approval of a drone port. 253
Section 11. Paragraph (f) of subsection (3) of section 254
337.401, Florida Statutes, is amended to read: 255
337.401 Use of right-of-way for utilities subject to 256
regulation; permit; fees.— 257
(3) 258
(f) Except as expressly allowed or authorized by general 259
law and except for the rights-of-way permit fees subject to 260
paragraph (c), a municipality or county may not levy on a 261
provider of communications services a tax, fee, or other charge 262
or imposition for operating as a provider of communications 263
services within the jurisdiction of the municipality or county 264
which is in any way related to using its roads or rights-of-way. 265
A municipality or county may not require or solicit in-kind 266
compensation, except as otherwise provided in s. 202.24(2)(c)7. 267
s. 202.24(2)(c)8., provided that the in-kind compensation is not 268
a franchise fee under federal law. Nothing in this paragraph 269
impairs the authority of a municipality or county to request 270
public, educational, or governmental access channels pursuant to 271
s. 610.109. Nothing in this paragraph shall impair any ordinance 272
or agreement in effect on May 22, 1998, or any voluntary 273
agreement entered into subsequent to that date, which provides 274
for or allows in-kind compensation by a telecommunications 275

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company. 276
Section 12. Paragraphs (e) through (o) of subsection (1) 277
of section 376.84, Florida Statutes, are redesignated as 278
paragraphs (d) through (n), respectively, and present paragraph 279
(d) of that subsection is amended, to read: 280
376.84 Brownfield redevelopment economic incentives.—It is 281
the intent of the Legislature that brownfield redevelopment 282
activities be viewed as opportunities to significantly improve 283
the utilization, general condition, and appearance of these 284
sites. Different standards than those in place for new 285
development, as allowed under current state and local laws, 286
should be used to the fullest extent to encourage the 287
redevelopment of a brownfield. State and local governments are 288
encouraged to offer redevelopment incentives for this purpose, 289
as an ongoing public investment in infrastructure and services, 290
to help eliminate the public health and environmental hazards, 291
and to promote the creation of jobs in these areas. Such 292
incentives may include financial, regulatory, and technical 293
assistance to persons and businesses involved in the 294
redevelopment of the brownfield pursuant to this act. 295
(1) Financial incentives and local incentives for 296
redevelopment may include, but not be limited to: 297
(d) Waiver, reduction, or limitation by line of business 298
with respect to business taxes pursuant to chapter 205. 299
Section 13. Subsections (5) and (6) of section 379.3761, 300

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Florida Statutes, are renumbered as subsection (4) and (5), 301
respectively, and present subsection (4) of that section is 302
amended to read: 303
379.3761 Exhibition or sale of wildlife; fees; 304
classifications.— 305
(4) The provisions of this section relative to licensing 306
for exhibition do not apply to any municipal, county, state, or 307
other publicly owned wildlife exhibit or any traveling zoo, 308
circus, or exhibit licensed under chapter 205. 309
Section 14. Subsection (5) of section 482.071, Florida 310
Statutes, is amended to read: 311
482.071 Licenses.— 312
(5) A license under this section is a prerequisite for the 313
issuance of a local occupational license to engage in pest 314
control, as provided in s. 205.1967. 315
Section 15. Paragraphs (b) through (g) of subsection (1) 316
of section 482.242, Florida Statutes, are redesignated as 317
paragraphs (a) through (f), respectively, and present paragraph 318
(a) of that subsection is amended, to read: 319
482.242 Preemption.— 320
(1) This chapter is intended as comprehensive and 321
exclusive regulation of pest control in this state. The 322
provisions of this chapter preempt to the state all regulation 323
of the activities and operations of pest control services, 324
including the pesticides used pursuant to labeling and 325

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registration approved under part I of chapter 487. No local 326
government or political subdivision of the state may enact or 327
enforce an ordinance that regulates pest control, except that 328
the preemption in this section does not prohibit a local 329
government or political subdivision from enacting an ordinance 330
regarding any of the following: 331
(a) Local business taxes adopted pursuant to chapter 205. 332
Section 16. Subsection (1) of section 489.127, Florida 333
Statutes, is amended to read: 334
489.127 Prohibitions; penalties.— 335
(1) No person shall: 336
(a) Falsely hold himself or herself or a business 337
organization out as a licensee, certificateholder, or 338
registrant; 339
(b) Falsely impersonate a certificateholder or registrant; 340
(c) Present as his or her own the certificate or 341
registration of another; 342
(d) Knowingly give false or forged evidence to the board 343
or a member thereof; 344
(e) Use or attempt to use a certificate or registration 345
that has been suspended or revoked; 346
(f) Engage in the business or act in the capacity of a 347
contractor or advertise himself or herself or a business 348
organization as available to engage in the business or act in 349
the capacity of a contractor without being duly registered or 350

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certified; 351
(g) Operate a business organization engaged in contracting 352
after 60 days following the termination of its only qualifying 353
agent without designating another primary qualifying agent, 354
except as provided in ss. 489.119 and 489.1195; 355
(h) Commence or perform work for which a building permit 356
is required pursuant to part IV of chapter 553 without such 357
building permit being in effect; or 358
(i) Willfully or deliberately disregard or violate any 359
municipal or county ordinance relating to uncertified or 360
unregistered contractors. 361
362
For purposes of this subsection, a person or business 363
organization operating on an inactive or suspended certificate 364
or registration is not duly certified or registered and is 365
considered unlicensed. A business tax receipt issued under the 366
authority of chapter 205 is not a license for purposes of this 367
part. 368
Section 17. Paragraph (c) of subsection (1) of section 369
489.128, Florida Statutes, is redesignated as paragraph (b), and 370
present paragraph (b) of that subsection is amended, to read: 371
489.128 Contracts entered into by unlicensed contractors 372
unenforceable.— 373
(1) As a matter of public policy, contracts entered into 374
on or after October 1, 1990, by an unlicensed contractor shall 375

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be unenforceable in law or in equity by the unlicensed 376
contractor. 377
(b) For purposes of this section, an individual or 378
business organization may not be considered unlicensed for 379
failing to have a business tax receipt issued under the 380
authority of chapter 205. 381
Section 18. Paragraph (c) of subsection (3) of section 382
489.131, Florida Statutes, is amended to read: 383
489.131 Applicability.— 384
(3) Nothing in this part limits the power of a 385
municipality or county: 386
(c) To collect business taxes, subject to s. 205.065, and 387
inspection fees for engaging in contracting or examination fees 388
from persons who are registered with the board pursuant to local 389
examination requirements and issue business tax receipts. 390
However, nothing in this part shall be construed to require 391
general contractors, building contractors, or residential 392
contractors to obtain additional business tax receipts for 393
specialty work when such specialty work is performed by 394
employees of such contractors on projects for which they have 395
substantially full responsibility and such contractors do not 396
hold themselves out to the public as being specialty 397
contractors. 398
Section 19. Paragraph (c) of subsection (1) of section 399
489.532, Florida Statutes, is redesignated as paragraph (b), and 400

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present paragraph (b) of that subsection is amended, to read: 401
489.532 Contracts entered into by unlicensed contractors 402
unenforceable.— 403
(1) As a matter of public policy, contracts entered into 404
on or after October 1, 1990, by an unlicensed contractor shall 405
be unenforceable in law or in equity by the unlicensed 406
contractor. 407
(b) For purposes of this section, an individual or 408
business organization shall not be considered unlicensed for 409
failing to have a business tax receipt issued under the 410
authority of chapter 205. 411
Section 20. Subsection (9) of section 489.537, Florida 412
Statutes, is renumbered as subsection (8) and present subsection 413
(8) of that section is amended, to read: 414
489.537 Application of this part.— 415
(8) Persons licensed under this part are subject to ss. 416
205.0535(1) and 205.065, as applicable. 417
Section 21. Subsection (8) of section 500.12, Florida 418
Statutes, is amended to read: 419
500.12 Food permits; building permits.— 420
(8) A person who applies for or renews a local business 421
tax certificate to engage in business as a food establishment 422
must exhibit a current food permit or an active letter of 423
exemption from the department before the local business tax 424
certificate may be issued or renewed. 425

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Section 22. Subsection (3) of section 500.511, Florida 426
Statutes, is amended to read: 427
500.511 Fees; enforcement; preemption.— 428
(3) PREEMPTION OF AUTHORITY TO REGULATE.—Regulation of 429
bottled water plants, water vending machines, water vending 430
machine operators, and packaged ice plants is preempted by the 431
state. No county or municipality may adopt or enforce any 432
ordinance that regulates the licensure or operation of bottled 433
water plants, water vending machines, or packaged ice plants, 434
unless it is determined that unique conditions exist within the 435
county which require the county to regulate such entities in 436
order to protect the public health. This subsection does not 437
prohibit a county or municipality from requiring a business tax 438
pursuant to chapter 205. 439
Section 23. Subsection (8) of section 501.015, Florida 440
Statutes, is renumbered as subsection (7), and present 441
subsection (7) of that section is amended, to read: 442
501.015 Health studios; registration requirements and 443
fees.—Each health studio shall: 444
(7) A person applying for or renewing a local business tax 445
receipt to engage in business as a health studio must exhibit an 446
active registration certificate from the Department of 447
Agriculture and Consumer Services before the local business tax 448
receipt may be issued or reissued. 449
Section 24. Subsection (1) of section 501.016, Florida 450

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Statutes, is amended to read: 451
501.016 Health studios; security requirements.—Each health 452
studio that sells contracts for health studio services shall 453
meet the following requirements: 454
(1) Each health studio shall maintain for each separate 455
business location a bond issued by a surety company admitted to 456
do business in this state. The principal sum of the bond must be 457
$25,000, and the bond, when required, must be obtained before a 458
business tax receipt may be issued under chapter 205. Upon 459
issuance of a business tax receipt, the licensing authority 460
shall immediately notify the department of such issuance in a 461
manner established by the department by rule. The bond must be 462
in favor of the department for the benefit of a person injured 463
as a result of a violation of ss. 501.012-501.019. Liability for 464
injuries as a result of a violation of ss. 501.012-501.019 may 465
be determined in an administrative proceeding of the department 466
or through a civil action. However, claims against the bond or 467
certificate of deposit may only be paid by order of the 468
department in an administrative proceeding in amounts up to the 469
determined liability for the injuries. The aggregate liability 470
of the surety to all persons for all breaches of the conditions 471
of the bonds provided by this section may not exceed the amount 472
of the bond. The original surety bond required by this section 473
shall be filed with the department on a form adopted by 474
department rule. 475

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Section 25. Subsection (8) of section 501.160, Florida 476
Statutes, is amended to read: 477
501.160 Rental or sale of essential commodities during a 478
declared state of emergency; prohibition against unconscionable 479
prices.— 480
(8) Upon a declaration of a state of emergency by the 481
Governor, in order to protect the health, safety, and welfare of 482
residents, any person who offers goods and services for sale to 483
the public during the duration of the emergency and who does not 484
possess a business tax receipt under s. 205.032 or s. 205.042 485
commits a misdemeanor of the second degree, punishable as 486
provided in s. 775.082 or s. 775.083. During a declared 487
emergency, this subsection does not apply to religious, 488
charitable, fraternal, civic, educational, or social 489
organizations. During a declared emergency and when there is an 490
allegation of price gouging against the person, failure to 491
possess a license constitutes reasonable cause to detain the 492
person, provided that the detention shall only be made in a 493
reasonable manner and only for a reasonable period of time 494
sufficient for an inquiry into the circumstances surrounding the 495
failure to possess a license. 496
Section 26. Paragraph (c) of subsection (1) of section 497
507.13, Florida Statutes, is amended to read: 498
507.13 Local regulation.— 499
(1) 500

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(c) This section does not preempt a local government's 501
authority to levy a local business tax pursuant to chapter 205. 502
Section 27. Paragraph (g) of subsection (3) of section 503
539.001, Florida Statutes, is redesignated as paragraph (f) and 504
present paragraph (f) of that subsection is amended to read: 505
539.001 The Florida Pawnbroking Act.— 506
(3) LICENSE REQUIRED.— 507
(f) Any person applying for or renewing a local 508
occupational license to engage in business as a pawnbroker must 509
exhibit a current license from the agency before the local 510
business tax receipt may be issued or reissued. 511
Section 28. Subsections (8) through (11) of section 512
559.904, Florida Statutes, are renumbered as subsections (7) 513
through (10), respectively, and present subsection (7) of that 514
section is amended, to read: 515
559.904 Motor vehicle repair shop registration; 516
application; exemption.— 517
(7) Any person applying for or renewing a local business 518
tax receipt to engage in business as a motor vehicle repair shop 519
must exhibit an active registration certificate from the 520
department before the local business tax receipt may be issued 521
or renewed. 522
Section 29. Subsections (5) through (9) of section 523
559.928, Florida Statutes, are renumbered as subsections (4) 524
through (8), respectively, and present subsection (4) of that 525

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section is amended, to read: 526
559.928 Registration.— 527
(4) A person applying for or renewing a local business tax 528
receipt to engage in business as a seller of travel must exhibit 529
a current registration certificate from the department before 530
the local business tax receipt may be issued or reissued. 531
Section 30. Subsection (2) of section 559.9281, Florida 532
Statutes, is amended to read: 533
559.9281 Student tour operators.— 534
(2) The department shall adopt rules to implement this 535
section, including the establishment of the application 536
procedures and minimum standards for those persons wishing to be 537
approved as student tour operators under this section. At a 538
minimum, a student tour operator must be registered and approved 539
by the department as a seller of travel under s. 559.928, 540
maintain security requirements provided under s. 559.929, and be 541
current on all state and local business taxes. 542
Section 31. Subsection (6) of section 559.935, Florida 543
Statutes, is amended to read: 544
559.935 Exemptions.— 545
(6) The department shall request from the Airlines 546
Reporting Corporation any information necessary to implement the 547
provisions of subsection (2). Persons claiming an exemption 548
under subsection (2) or subsection (3) must show a letter of 549
exemption from the department before a local business tax 550

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receipt to engage in business as a seller of travel may be 551
issued or reissued. If the department fails to issue a letter of 552
exemption on a timely basis, the seller of travel shall submit 553
to the department, through certified mail, an affidavit 554
containing her or his name and address and an explanation of the 555
exemption sought. Such affidavit may be used in lieu of a letter 556
of exemption for the purpose of obtaining a business tax 557
receipt. In any civil or criminal proceeding, the burden of 558
proving an exemption under this section is on the person 559
claiming such exemption. A letter of exemption issued by the 560
department may not be used in, and has no bearing on, such 561
proceedings. 562
Section 32. Section 559.939, Florida Statutes, is amended 563
to read: 564
559.939 State preemption.—No municipality or county or 565
other political subdivision of this state shall have authority 566
to levy or collect any registration fee or tax, as a regulatory 567
measure, or to require the registration or bonding in any manner 568
of any seller of travel who is registered or complies with all 569
applicable provisions of this part, unless that authority is 570
provided for by special or general act of the Legislature. Any 571
ordinance, resolution, or regulation of any municipality or 572
county or other political subdivision of this state which is in 573
conflict with any provision of this part is preempted by this 574
part. The provisions of this section do not apply to any local 575

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business tax levied pursuant to chapter 205. 576
Section 33. Paragraph (c) of subsection (2) of section 577
559.955, Florida Statutes, is amended to read: 578
559.955 Home-based businesses; local government 579
restrictions.— 580
(2) A home-based business that operates from a residential 581
property as provided in subsection (3): 582
(c) Is only subject to applicable business taxes under 583
chapter 205 in the county and municipality in which the home-584
based business is located. 585
Section 34. Section 616.12, Florida Statutes, is amended 586
to read: 587
616.12 Licenses upon certain shows; distribution of fees; 588
exemptions.— 589
(1) Each person who operates any traveling show, 590
exhibition, amusement enterprise, carnival, vaudeville, exhibit, 591
rodeo, theatrical, game or test of skill, riding device, 592
dramatic repertoire, other show or amusement, or concession, 593
including a concession operating in a tent, enclosure, or other 594
temporary structure, within the grounds of, and in connection 595
with, any annual public fair held by a fair association shall 596
pay the license taxes provided by law. However, if the 597
association satisfies the requirements of this chapter, 598
including securing the required fair permit from the department, 599
the license taxes and local business tax authorized in chapter 600

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205 are waived and the department shall issue a tax exemption 601
certificate. The department shall adopt the proper forms and 602
rules to administer this section, including the necessary tax 603
exemption certificate, showing that the fair association has met 604
all requirements and that the traveling show, exhibition, 605
amusement enterprise, carnival, vaudeville, exhibit, rodeo, 606
theatrical, game or test of skill, riding device, dramatic 607
repertoire, other show or amusement, or concession is exempt. 608
(2) Any fair association securing the required annual fair 609
permit from the department is exempt from local business tax as 610
defined by chapter 205, occupational permit fees, or any 611
occupational taxes assessed by any county, municipality, 612
political subdivision, agency, or instrumentality thereof. 613
Section 35. This act shall take effect July 1, 2026. 614