HB 503: Local Business Taxes

GENERAL BILL by Botana; (CO-INTRODUCERS) Benarroch, Chamberlin, Cobb

Local Business Taxes ; Revises provisions related to local business taxes including conditions imposed on taxing authorities governing levies, modification of ordinances, reclassification of businesses, prohibitions on revenues over a specified value, and audits.

Current Bill Version Posted: 2/10/2025 02:34 PM

• Related Bills (3)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  S 1196 by Truenow Local Business Taxes Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Similar
  H 1221 (e1) by Ways & Means Committee Local Option Taxes Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare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

• Analyses (2)

  Links in this section are PDF documents.

  • Ways & Means Committee (Post-Meeting)   3/13/2025
  • Intergovernmental Affairs Subcommittee (Post-Meeting)   3/19/2025

• Citations - Statute (11)

  The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
  
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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 5 [pdf]
  205.033	Conditions for levy; counties.	Page 6 [pdf]
  205.043	Conditions for levy; municipalities.	Page 8 [pdf]
  205.046		Page 16 [pdf]
  205.0535	Reclassification and rate structure revisions.	Page 8 [pdf]
  205.0536	Distribution of county revenues.	Page 15 [pdf]
  215.97	Florida Single Audit Act.	Page 16 [pdf]
  218.32	Annual financial reports; local governmental entities.	Page 17 [pdf]
  489.537	Application of this part.	Page 19 [pdf]

• Bill History

  S = Senate, H = House

  2/10/2025	H	• Filed
  2/19/2025	H	• Referred to Ways & Means Committee • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Ways & Means Committee
  3/4/2025	H	• 1st Reading (Original Filed Version)
  3/11/2025	H	• Added to Ways & Means Committee agenda
  3/13/2025	H	• Favorable by Ways & Means Committee • Reported out of Ways & Means Committee • Now in Intergovernmental Affairs Subcommittee
  3/17/2025	H	• Added to Intergovernmental Affairs Subcommittee agenda
  3/19/2025	H	• Favorable by Intergovernmental Affairs Subcommittee • Reported out of Intergovernmental Affairs Subcommittee • Now in State Affairs Committee
  5/3/2025	H	• Indefinitely postponed and withdrawn from consideration