CS/CS/HB 1221: Local Option Taxes

GENERAL BILL by State Affairs Committee, Ways & Means Committee, Miller, Basabe; (CO-INTRODUCERS) Barnaby, Chamberlin

Local Option Taxes; Revising provisions related to Local Option Taxes including Tourist Development Tax, Local option food and beverage tax, & discretionary sales surtax.

Current Bill Version Posted: 4/25/2025 12:45 PM

• Senate Committee References (1)

  1. Appropriations (AP)

• Related Bills (5)

  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  H 503 by Botana Local Business Taxes Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Compare
  H 6031 by Eskamani Tourist Development Taxes Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Compare
  H 7033 (e1) by Budget Committee Taxation Last Action: 4/25/2025 S Received	Compare
  S 1196 by Truenow Local Business Taxes Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
  S 1664 (c2) by Trumbull Local Option Taxes Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare

• Citations - Statute (11)

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  11.40	Legislative Auditing Committee.	Page 29 [pdf]
  11.45	Definitions; duties; authorities; reports; rules.	Page 32 [pdf]
  72.011	Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.	Page 27 [pdf]
  72.031	Actions under s. 72.011(1); parties; service of process.	Page 27 [pdf]
  125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 2 [pdf]
  205.046		Page 33 [pdf]
  212.0306	Local option food and beverage tax; procedure for levying; authorized uses; administration.	Page 25 [pdf]
  212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 26 [pdf]
  212.181	Determination of business address situs, distributions, and adjustments.	Page 29 [pdf]
  215.97	Florida Single Audit Act.	Page 33 [pdf]
  218.32	Annual financial reports; local governmental entities.	Page 34 [pdf]

• Bill History

  S = Senate, H = House

  2/26/2025	H	• Filed
  3/4/2025	H	• 1st Reading (Original Filed Version)
  3/5/2025	H	• Referred to Ways & Means Committee • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Ways & Means Committee
  3/18/2025	H	• PCS added to Ways & Means Committee agenda
  3/20/2025	H	• Favorable with CS by Ways & Means Committee
  3/21/2025	H	• Reported out of Ways & Means Committee • Laid on Table under Rule 7.18(a) • CS Filed
  3/24/2025	H	• 1st Reading (Committee Substitute 1) • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Intergovernmental Affairs Subcommittee
  4/7/2025	H	• Added to Intergovernmental Affairs Subcommittee agenda
  4/9/2025	H	• Favorable by Intergovernmental Affairs Subcommittee • Reported out of Intergovernmental Affairs Subcommittee • Now in State Affairs Committee
  4/21/2025	H	• PCS added to State Affairs Committee agenda
  4/22/2025	H	• Favorable with CS by State Affairs Committee • Reported out of State Affairs Committee • Laid on Table under Rule 7.18(a) • CS Filed • Bill referred to House Calendar • Bill added to Special Order Calendar (4/25/2025) • 1st Reading (Committee Substitute 2)
  4/25/2025	H	• Read 2nd time • Amendment 289377 adopted • Amendment 107497 adopted • Placed on 3rd reading • Added to Third Reading Calendar • Read 3rd time • CS passed as amended; YEAS 62, NAYS 45
  4/25/2025	S	• In Messages • Referred to Appropriations • Received
  5/3/2025	S	• Indefinitely postponed and withdrawn from consideration