SB 1196: Local Business Taxes

GENERAL BILL by Truenow

Local Business Taxes; Requiring the Auditor General to contact certain local governments; authorizing specified entities to continue to levy a certain tax; revising the conditions imposed on taxing authorities governing the levy of a specified tax; prohibiting certain municipalities from reclassifying businesses, professions, or occupations or establishing new rate structures, etc.

Current Bill Version Posted: 2/25/2025 02:30 PM

• Senate Committee References (3)

  1. Community Affairs (CA)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

• Related Bills (3)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 503 by Botana Local Business Taxes Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Similar
  H 1221 (e1) by Ways & Means Committee Local Option Taxes Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
  H 7033 (e1) by Budget Committee Taxation Last Action: 4/25/2025 S Received	Compare

• Citations - Statute (11)

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  11.40	Legislative Auditing Committee.	Page 2 [pdf]
  11.45	Definitions; duties; authorities; reports; rules.	Page 4 [pdf]
  205.0315	Ordinance adoption after October 1, 1995.	Page 4 [pdf]
  205.033	Conditions for levy; counties.	Page 5 [pdf]
  205.043	Conditions for levy; municipalities.	Page 7 [pdf]
  205.046		Page 13 [pdf]
  205.0535	Reclassification and rate structure revisions.	Page 7 [pdf]
  205.0536	Distribution of county revenues.	Page 12 [pdf]
  215.97	Florida Single Audit Act.	Page 13 [pdf]
  218.32	Annual financial reports; local governmental entities.	Page 14 [pdf]
  489.537	Application of this part.	Page 16 [pdf]

• Bill History

  S = Senate, H = House

  2/25/2025	S	• Filed
  3/3/2025	S	• Referred to Community Affairs; Finance and Tax; Appropriations
  3/4/2025	S	• Introduced
  5/3/2025	S	• Indefinitely postponed and withdrawn from consideration