Florida legislation · 2026 Regular Session
Florida S122: Local Business Taxes
Status: Failed, March 13, 2026
Repealing provisions relating to local business taxes; authorizing certain municipalities to continue to impose a business tax; authorizing such municipalities to revise the definition of the term "merchant" in a specified manner, etc.
What the bill says
An act relating to local business taxes; repealing chapter 205, F.S., relating to local business taxes; creating s. 218.150, F.S.; authorizing certain municipalities to continue to impose a business tax; authorizing such municipalities to revise the definition of the term âmerchantâ in a specified manner; prohibiting such municipalities from revising a specified tax rate; providing a directive to the Division of Law Revision; amending ss…
From the introduced text, October 7, 2025:
A bill to be entitled An act relating to local business taxes; repealing chapter 205, F.S., relating to local business taxes; creating s. 218.150, F.S.; authorizing certain municipalities to continue to impose a business tax; authorizing such municipalities to revise the definition of the term âmerchantâ in a specified manner; prohibiting such municipalities 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.âChapter 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205.193, 205.194, 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 205.1975, Florida Statutes, is repealed.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.âSection 218.150, Florida Statutes, is created to read: 218.150âMunicipal business tax measured by gross receipts may continue.âNotwithstanding the repeal of chapter 205, F.S., by this act, a municipality that imposes a business tax on merchants which is measured by gross receipts from the …
Sponsors
- Truenow, Keith (R, SD-013) · primary sponsor
Latest actions
- : Died in Finance and Tax
- : Introduced
- : Now in Finance and Tax
- : Favorable by Community Affairs; YEAS 5 NAYS 1
- : On Committee agenda-- Community Affairs, 12/09/25, 3:30 pm, 37 Senate Building
- : Referred to Community Affairs; Finance and Tax; Appropriations
- : Filed
Votes
- Senate: S 122 Filed (December 9, 2025): 5 yea, 1 nay, passed
Subjects: Community Affairs, Finance and Tax, Appropriations
Common questions
- What is S122?
- S122 is a bill in the Florida Legislature (2026 Regular Session): Local Business Taxes.
- What does S122 do?
- In its own words: An act relating to local business taxes; repealing chapter 205, F.S., relating to local business taxes; creating s. 218.150, F.S.; authorizing certain municipalities to continue to impose a business tax; authorizing such municipalities to revise the definition of the term âmerchantâ in a specified manner; prohibiting such municipalities from revising a specified tax rate; providing a directive to the Division of Law Revision; amending ss…
- What is the status of S122?
- Failed as of March 13, 2026. Latest action: Died in Finance and Tax (March 13, 2026).
- Who sponsored S122?
- Truenow, Keith (R, SD-013).
- Where is the official record for S122?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/122
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.