Florida H103: Local Business Taxes

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 local governments to continue to impose a business tax under specified conditions; authorizing certain municipalities to revise the definition of "merchant" in a specified manner; prohibiting such municipalities from revising a specified tax rate; authorizing certain counties to repeal a local business tax in a specified manner; providing a directive to the Division of Law Revision; amending ss…

From the introduced text, February 3, 2026:

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 local governments to continue to impose a business tax under specified conditions; authorizing certain municipalities to revise the definition of "merchant" in a specified manner; prohibiting such municipalities from revising a specified tax rate; authorizing certain counties to repeal a local business tax in a specified manner; 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-18 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, CS/HB 103 2026 CODING: Words stricken are deletions; words underlined are additions. hb103-01-c1 Page 2 of FLORIDAHOUSEOFREPRESENTATIVES 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205.193, 205.194, 205.196, 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 205.1975, Florida Statutes, is repealed.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 218.150, Florida Statutes, is created to read: 218.150 Certain local business taxes …

Read the full official text

Sponsors

• Botana, Adam (R, HD-080) · primary sponsor
• Basabe, Fabián (R, HD-106)
• Benarroch, Yvette (R, HD-081)
• Cobb, Nan (R, HD-026)
• Fabricio, Tom (R, HD-110)
• Plakon (R, 36)
• Plakon, Rachel (R, HD-036)
• Yarkosky (R, 25)
• Yarkosky, Taylor (R, HD-025)

Latest actions

1. March 13, 2026: Died in Appropriations
2. February 18, 2026: Received
3. February 18, 2026: Referred to Appropriations
4. February 17, 2026: In Messages
5. February 17, 2026: CS passed; YEAS 82, NAYS 26
6. February 17, 2026: Read 3rd time
7. February 17, 2026: Added to Third Reading Calendar
8. February 17, 2026: Read 2nd time
9. February 10, 2026: Bill added to Special Order Calendar (2/17/2026)
10. February 4, 2026: Added to Second Reading Calendar

Votes

• House: H 103 c1 (February 17, 2026): 82 yea, 26 nay, passed
• House: State Affairs Committee (February 3, 2026): 18 yea, 5 nay, passed
• House: State Affairs Committee (February 3, 2026): 18 yea, 5 nay, passed
• House: Intergovernmental Affairs Subcommittee (January 20, 2026): 10 yea, 6 nay, passed
• House: Intergovernmental Affairs Subcommittee (January 20, 2026): 10 yea, 6 nay, passed
• House: Ways & Means Committee (December 10, 2025): 11 yea, 6 nay, passed

Common questions

What is H103?

H103 is a bill in the Florida Legislature (2026 Regular Session): Local Business Taxes.

What does H103 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 local governments to continue to impose a business tax under specified conditions; authorizing certain municipalities to revise the definition of "merchant" in a specified manner; prohibiting such municipalities from revising a specified tax rate; authorizing certain counties to repeal a local business tax in a specified manner; providing a directive to the Division of Law Revision; amending ss…

What is the status of H103?

Failed as of March 13, 2026. Latest action: Died in Appropriations (March 13, 2026).

Who sponsored H103?

Botana, Adam (R, HD-080), with 8 co-sponsors.

Where is the official record for H103?

On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/103