Florida legislation · 2026 Regular Session
Florida S650: Local Business Taxes
Status: Failed, March 13, 2026
Repealing provisions relating to local business taxes; authorizing certain counties to continue to impose a business tax; authorizing such counties to revise the definition of the term "merchant" in a specified manner; prohibiting such counties from revising a specified tax rate, etc.
What the bill says
An act relating to local business taxes; repealing ch. 205, F.S., relating to local business taxes; creating s. 218.15, F.S.; authorizing certain counties to continue to impose a business tax; authorizing such counties to revise the definition of the term "merchant" in a specified manner; prohibiting such counties from revising a specified tax rate; providing a directive to the Division of Law Revision; amending ss…
From the introduced text, November 21, 2025:
A bill to be entitled An act relating to local business taxes; repealing ch. 205, F.S., relating to local business taxes; creating s. 218.15, F.S.; authorizing certain counties to continue to impose a business tax; authorizing such counties to revise the definition of the term "merchant" in a specified manner; prohibiting such counties from revising a specified tax rate; providing a directive to the Division of Law Revision; amending ss. 125.01047, 166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41, 337.401, 376.84, 379.3761, 482.071, 482.242, 489.127, 489.128, 489.131, 489.532, 489.537, 500.12, 500.511, 501.015, 501.016, 501.160, 507.13, 539.001, 559.904, 559.928, 559.9281, 559.935, 559.939, 559.955, and 616.12, F.S.; conforming provisions and cross-references to changes made by the act; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Chapter 205, Florida Statutes, consisting of ss. 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033, 205.042, 205.043, 205.044, 205.045, 205.053, 205.0532, 205.0535, 205.0536, 205.0537, 205.054, 205.055, 205.063, 205.064, 205.065, 205.066, 205.067, 205.162, 205.191, 205.192, 205.193, 205.194, 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 205.1975, Florida Statutes, is repealed. Section 2. Section 218.15, Florida Statutes, is created to read: 218.15 County business tax measured by gross receipts may continue.--Notwithstanding the repeal of former chapter 205, by this act, a county that imposes a business tax on merchants which is measured by gross receipts …
Sponsors
- Bernard, Mack (D, SD-024) · primary sponsor
Latest actions
- : Died in Community Affairs
- : Introduced
- : Referred to Community Affairs; Finance and Tax; Appropriations
- : Filed
Subjects: Community Affairs, Finance and Tax, Appropriations
Common questions
- What is S650?
- S650 is a bill in the Florida Legislature (2026 Regular Session): Local Business Taxes.
- What does S650 do?
- In its own words: An act relating to local business taxes; repealing ch. 205, F.S., relating to local business taxes; creating s. 218.15, F.S.; authorizing certain counties to continue to impose a business tax; authorizing such counties to revise the definition of the term "merchant" in a specified manner; prohibiting such counties from revising a specified tax rate; providing a directive to the Division of Law Revision; amending ss…
- What is the status of S650?
- Failed as of March 13, 2026. Latest action: Died in Community Affairs (March 13, 2026).
- Who sponsored S650?
- Bernard, Mack (D, SD-024).
- Where is the official record for S650?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/650
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.