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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to local business taxes; amending s. 2
11.40, F.S.; conforming provisions to changes made by 3
the act; amending s. 11.45, F.S.; requiring the 4
Auditor General to contact certain local governments; 5
requiring such local government provide specifi ed 6
evidence within a certain time period; requiring 7
notification to the Legislative Auditing Committee in 8
specified circumstances; amending s. 205.0315, F.S.; 9
authorizing specified entities to continue to levy a 10
certain tax; prohibiting the repeal or modif ication of 11
certain ordinances beginning a date certain; providing 12
an exception; amending ss. 205.033 and 205.043, F.S.; 13
revising the conditions imposed on taxing authorities 14
governing the levy of a specified tax; amending s. 15
205.0535, F.S.; providing defin itions; prohibiting 16
reclassification of businesses subject to a specified 17
tax rate; prohibiting the revenue generated from a 18
certain tax from exceeding a specified value; 19
requiring specified actions be taken in event of a 20
violation of such prohibition; pro viding 21
applicability; amending s. 205.0536, F.S.; conforming 22
provisions to changes made by the act; amending s. 23
205.046, F.S.; requiring a specified document be filed 24
with a certain audit; providing requirements for such 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
document; amending ss. 215.97, 218. 32, and 489.537, 26
F.S.; conforming a cross -reference; providing an 27
effective date. 28
29
Be It Enacted by the Legislature of the State of Florida: 30
31
Section 1. Subsection (2) of section 11.40, Florida 32
Statutes, is amended to read: 33
11.40 Legislative Audi ting Committee.— 34
(2) Following notification by the Auditor General, the 35
Department of Financial Services, the Division of Bond Finance 36
of the State Board of Administration, the Governor or his or her 37
designee, or the Commissioner of Education or his or h er 38
designee of the failure of a local governmental entity, district 39
school board, charter school, or charter technical career center 40
to comply with the applicable provisions within s. 11.45(5) -(7), 41
s. 205.0535, s. 218.32(1), s. 218.38, or s. 218.503(3), th e 42
Legislative Auditing Committee may schedule a hearing to 43
determine if the entity should be subject to further state 44
action. If the committee determines that the entity should be 45
subject to further state action, the committee shall: 46
(a) In the case of a local governmental entity or district 47
school board, direct the Department of Revenue and the 48
Department of Financial Services to withhold any funds not 49
pledged for bond debt service satisfaction which are payable to 50
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such entity until the entity complies w ith the law. The 51
committee shall specify the date that such action must begin, 52
and the directive must be received by the Department of Revenue 53
and the Department of Financial Services 30 days before the date 54
of the distribution mandated by law. The Departm ent of Revenue 55
and the Department of Financial Services may implement this 56
paragraph. 57
(b) In the case of a special district created by: 58
1. A special act, notify the President of the Senate, the 59
Speaker of the House of Representatives, the standing comm ittees 60
of the Senate and the House of Representatives charged with 61
special district oversight as determined by the presiding 62
officers of each respective chamber, the legislators who 63
represent a portion of the geographical jurisdiction of the 64
special district, and the Department of Economic Opportunity 65
that the special district has failed to comply with the law. 66
Upon receipt of notification, the Department of Economic 67
Opportunity shall proceed pursuant to s. 189.062 or s. 189.067. 68
If the special district rem ains in noncompliance after the 69
process set forth in s. 189.0651, or if a public hearing is not 70
held, the Legislative Auditing Committee may request the 71
department to proceed pursuant to s. 189.067(3). 72
2. A local ordinance, notify the chair or equivalent of 73
the local general-purpose government pursuant to s. 189.0652 and 74
the Department of Economic Opportunity that the special district 75
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has failed to comply with the law. Upon receipt of notification, 76
the department shall proceed pursuant to s. 189.062 or s. 77
189.067. If the special district remains in noncompliance after 78
the process set forth in s. 189.0652, or if a public hearing is 79
not held, the Legislative Auditing Committee may request the 80
department to proceed pursuant to s. 189.067(3). 81
3. Any manner other than a special act or local ordinance, 82
notify the Department of Economic Opportunity that the special 83
district has failed to comply with the law. Upon receipt of 84
notification, the department shall proceed pursuant to s. 85
189.062 or s. 189.067(3). 86
(c) In the case of a charter school or charter technical 87
career center, notify the appropriate sponsoring entity, which 88
may terminate the charter pursuant to ss. 1002.33 and 1002.34. 89
Section 2. Paragraphs (d) through (j) of subsection (7) of 90
section 11.45, Florida Statutes, are redesignated as paragraphs 91
(e) through (k), respectively, and a new paragraph (d) is added 92
to that subsection, to read: 93
11.45 Definitions; duties; authorities; reports; rules. — 94
(7) AUDITOR GENERAL REPORTING REQUIREMENTS. — 95
(d) During the Auditor General's review of audit reports, 96
he or she shall contact each local government which is not in 97
compliance with s. 205.0535, and request evidence of corrective 98
action. The local government shall provide the Auditor General 99
with evidence of the initiation of corrective action within 45 100
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days after the date the corrective action is requested by the 101
Auditor General and evidence of completion of corrective action 102
within 180 days after the date the corrective action is 103
requested by the Auditor General. If the local government fails 104
to comply with the Auditor General's request or is unable to 105
take corrective action within the required timeframe, the 106
Auditor General shall notify the Legislative Auditing Committee. 107
Section 3. Section 205. 0315, Florida Statutes, is amended 108
to read: 109
205.0315 Ordinance adopted before adoption after October 110
1, 2024 1995.—Beginning October 1, 2024 1995, a county or 111
municipality that has not adopted a business tax ordinance or 112
resolution under this chapter bef ore July 1, 2024, may not 113
increase or otherwise modify the tax rate structure or 114
classification in such adopt a business tax ordinance , except as 115
provided in s. 205.0535. However, . the business tax rate 116
structure and classifications in the adopted ordinanc e may be 117
repealed must be reasonable and based upon the rate structure 118
and classifications prescribed in ordinances adopted by adjacent 119
local governments that have implemented s. 205.0535. If no 120
adjacent local government has implemented s. 205.0535, or if the 121
governing body of the county or municipality finds that the rate 122
structures or classifications of adjacent local governments are 123
unreasonable, the rate structure or classifications prescribed 124
in its ordinance may be based upon those prescribed in 125
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ordinances adopted by local governments that have implemented s. 126
205.0535 in counties or municipalities that have a comparable 127
population. 128
Section 4. Paragraph (b) of subsection (1), subsections 129
(4) and (5), and paragraph (a) of subsection (6) of section 130
205.033, Florida Statutes, are amended to read: 131
205.033 Conditions for levy; counties. — 132
(1) The following conditions are imposed on the authority 133
of a county governing body to levy a business tax: 134
(b) Unless the county implements s. 205.0535 or adopts a 135
new business tax ordinance under s. 205.0315, A business tax 136
levied under this subsection may not exceed the rate provided by 137
this chapter in effect for the year beginning October 1, 2023 138
1971; however, beginning October 1, 2024 1980, the county 139
governing body must decrease may increase business taxes 140
authorized by this chapter as provided in s. 205.0535 . The 141
amount of the increase above the tax rate levied on October 1, 142
1971, for taxes levied at a flat rate may be up to 100 percent 143
for business taxes tha t are $100 or less; 50 percent for 144
business taxes that are between $101 and $300; and 25 percent 145
for business taxes that are more than $300. Beginning October 1, 146
1982, the increase may not exceed 25 percent for taxes levied at 147
graduated or per unit rates. Authority to increase business 148
taxes does not apply to licenses or receipts granted to any 149
utility franchised by the county for which a franchise fee is 150
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paid. 151
(4) The revenues derived from the business tax, exclusive 152
of the costs of collection and any cr edit given for municipal 153
business taxes, shall be apportioned between the unincorporated 154
area of the county and the incorporated municipalities located 155
therein by a ratio derived by dividing their respective 156
populations by the population of the county. Thi s subsection 157
does not apply to counties that have established a new rate 158
structure under s. 205.0535 before October 1, 2024 . 159
(5) The revenues so apportioned shall be sent to the 160
governing authority of each municipality, according to its 161
ratio, and to the governing authority of the county, according 162
to the ratio of the unincorporated area, within 15 days 163
following the month of receipt. This subsection does not apply 164
to counties that have established a new rate structure under s. 165
205.0535 before October 1, 2024. 166
(6)(a) Each county, as defined in s. 125.011(1), or any 167
county adjacent thereto may levy and collect, by an ordinance 168
enacted by the governing body of the county, an additional 169
business tax up to 50 percent of the appropriate business tax 170
imposed under subsection (1); however, beginning October 1, 171
2024, such business tax must be decreased as provided in s. 172
205.0535. 173
Section 5. Paragraph (b) of subsection (1) of section 174
205.043, Florida Statutes, is amended to read: 175
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205.043 Conditions for levy; municipalities.— 176
(1) The following conditions are imposed on the authority 177
of a municipal governing body to levy a business tax: 178
(b) Unless the municipality implements s. 205.0535 or 179
adopts a new business tax ordinance under s. 205.0315, A 180
business tax levied under this subsection may not exceed the 181
rate in effect in the municipality for the year beginning 182
October 1, 2023. 1971; however, Beginning October 1, 2024 1980, 183
the municipal governing body must decrease may increase business 184
taxes authorized by this chapter as provided in s. 205.0535 . The 185
amount of the increase above the tax rate levied on October 1, 186
1971, for taxes levied at a flat rate may be up to 100 percent 187
for business taxes that are $100 or less; 50 percent fo r 188
business taxes that are between $101 and $300; and 25 percent 189
for business taxes that are more than $300. Beginning October 1, 190
1982, an increase may not exceed 25 percent for taxes levied at 191
graduated or per unit rates. Authority to increase business 192
taxes does not apply to receipts or licenses granted to any 193
utility franchised by the municipality for which a franchise fee 194
is paid. 195
Section 6. Section 205.0535, Florida Statutes, is amended 196
to read: 197
205.0535 Reclassification and rate structure revisio ns.— 198
(1) As used in this section, the term: 199
(a) "Recalculated tax rate" means the tax rate that, if it 200
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had been applied in the immediate prior fiscal year, would 201
result in the maximum total revenue that does not exceed the 202
revenue base. 203
(b) "Revenue base" means the total revenue for the fiscal 204
year ending September 30, 2024. 205
(c) "Total revenue" means: 206
1. For a county, the total annual revenue generated by 207
receipts issued in the fiscal year, less any revenue distributed 208
to municipalities under s. 205.033(4) in such year, and less any 209
revenue refunded to businesses pursuant to sub -210
subparagraph(4)(a)3.b. in such year. 211
2. For a municipality, the total annual revenue generated 212
by receipts issued in the fiscal year plus any revenue received 213
from the county under s. 205.033(4) in such fiscal year, and 214
less any revenue refunded to businesses pursuant to sub -215
subparagraph(4)(a)3.b. in such year. 216
(2)(1) Beginning by October 1, 2024 2008, any municipality 217
that has adopted by ordinance a local business tax after October 218
1, 1995, may not by ordinance reclassify businesses, 219
professions, and occupations or and may establish new rate 220
structures, if the conditions specified in subsections (2) and 221
(3) are met. A person who is engaged in the business of 222
providing local exchange telephone service or a pay telephone 223
service in a municipality or in the unincorporated area of a 224
county and who pays the business tax under the category 225
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designated for telephone companies or a pay telephone service 226
provider certified pursuan t to s. 364.3375 is deemed to have but 227
one place of business or business location in each municipality 228
or unincorporated area of a county. Pay telephone service 229
providers may not be assessed a business tax on a per -instrument 230
basis. 231
(3) Beginning October 1, 2024, the total revenue generated 232
by the business tax each fiscal year may not exceed the revenue 233
base. 234
(4)(a) Beginning October 1, 2025, if the total revenue 235
received by a local government from the local business tax in 236
the immediate prior fiscal y ear exceeds the revenue base: 237
1. The governing authority must adopt an ordinance to 238
proportionally adjust the rates of the local business taxes 239
levied under this chapter for the current fiscal year to the 240
recalculated tax rate. 241
2. The rate adjustment o rdinance must be adopted as soon 242
as practicable, but no later than January 1 of the current 243
fiscal year. 244
3. By February 1, the county or municipality must issue a 245
refund to each business that paid the local business tax: 246
a. In the prior fiscal year. Su ch refund shall be the 247
difference between the amount paid and the amount that would 248
have been paid if the recalculated tax rate had been used. 249
b. At the unreduced rate in the current fiscal year. Such 250
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refund shall the difference in the amount paid and the amount 251
due if the recalculated tax rate had been used. 252
(b) A refund issued under subparagraph (a)3. may be 253
granted as a credit against tax due in the next fiscal year. 254
(c) If the county or municipality is unable to grant a 255
refund pursuant to subpar agraph (a)3. because a business no 256
longer exists, or the county or municipality is unable to locate 257
the business or deliver such refund after making reasonable 258
efforts to do so, then such refund shall be treated by the 259
county or municipality as unclaimed p roperty under chapter 717. 260
(2) Before adopting a reclassification and revision 261
ordinance, the municipality or county must establish an equity 262
study commission and appoint its members. Each member of the 263
study commission must be a representative of the bu siness 264
community within the local government's jurisdiction. Each 265
equity study commission shall recommend to the appropriate local 266
government a classification system and rate structure for 267
business taxes. 268
(3)(a) After the reclassification and rate struct ure 269
revisions have been transmitted to and considered by the 270
appropriate local governing body, it may adopt by majority vote 271
a new business tax ordinance. Except that a minimum tax of up to 272
$25 is permitted, the reclassification may not increase the tax 273
by more than the following: for receipts costing $150 or less, 274
200 percent; for receipts costing more than $150 but not more 275
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than $500, 100 percent; for receipts costing more than $500 but 276
not more than $2,500, 75 percent; for receipts costing more than 277
$2,500 but not more than $10,000, 50 percent; and for receipts 278
costing more than $10,000, 10 percent; however, in no case may 279
the tax on any receipt be increased more than $5,000. 280
(b) The total annual revenue generated by the new rate 281
structure for the fisca l year following the fiscal year during 282
which the rate structure is adopted may not exceed: 283
1. For municipalities, the sum of the revenue base and 10 284
percent of that revenue base. The revenue base is the sum of the 285
business tax revenue generated by recei pts issued for the most 286
recently completed local fiscal year or the amount of revenue 287
that would have been generated from the authorized increases 288
under s. 205.043(1)(b), whichever is greater, plus any revenue 289
received from the county under s. 205.033(4). 290
2. For counties, the sum of the revenue base, 10 percent 291
of that revenue base, and the amount of revenue distributed by 292
the county to the municipalities under s. 205.033(4) during the 293
most recently completed local fiscal year. The revenue base is 294
the business tax revenue generated by receipts issued for the 295
most recently completed local fiscal year or the amount of 296
revenue that would have been generated from the authorized 297
increases under s. 205.033(1)(b), whichever is greater, but may 298
not include any revenues distributed to municipalities under s. 299
205.033(4). 300
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(c) In addition to the revenue increases authorized by 301
paragraph (b), revenue increases attributed to the increases in 302
the number of receipts issued are authorized. 303
(4) After the conditions speci fied in subsections (2) and 304
(3) are met, municipalities and counties may, every other year 305
thereafter, increase or decrease by ordinance the rates of 306
business taxes by up to 5 percent. However, an increase must be 307
enacted by at least a majority plus one vo te of the governing 308
body. 309
(5) This chapter does not prohibit a municipality or 310
county from decreasing or repealing any business tax authorized 311
under this chapter. By majority vote, the governing body of a 312
county or municipality may adopt an ordinance rep ealing a local 313
business tax or establishing new rates that decrease local 314
business taxes, provided that the new rates do not produce 315
revenues in excess of the revenue base and do not result in an 316
increase in local business taxes for a taxpayer. Such ordina nces 317
are not subject to subsections (2) and (3) . 318
(6) A receipt may not be issued unless the federal 319
employer identification number or social security number is 320
obtained from the person to be taxed. 321
(7) This section does not apply to a municipality that 322
imposes a business tax on merchants which is measured by gross 323
receipts from the sale of merchandise or services, or both, as 324
described in s. 205.044. 325
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Section 7. Section 205.0536, Florida Statutes, is amended 326
to read: 327
205.0536 Distribution of county revenues.—A county that 328
established establishes a new rate structure under s. 205.0535 , 329
before October 1, 2024, shall retain all business tax revenues 330
collected from businesses, professions, or occupations whose 331
places of business are located within the u nincorporated 332
portions of the county. Any business tax revenues collected by a 333
county that established establishes a new rate structure under 334
s. 205.0535, before October 1, 2024, from businesses, 335
professions, or occupations whose places of business are located 336
within a municipality, exclusive of the costs of collection, 337
must be apportioned between the unincorporated area of the 338
county and the incorporated municipalities located th erein by a 339
ratio derived by dividing their respective populations by the 340
population of the county. As used in this section, the term 341
"population" means the latest official state estimate of 342
population certified under s. 186.901. The revenues so 343
apportioned shall be sent to the governing authority of each 344
municipality, according to its ratio, and to the governing 345
authority of the county, according to the ratio of the 346
unincorporated area, within 15 days after the month of receipt. 347
Section 8. Section 205.0 46, Florida Statutes, is created 348
to read: 349
205.046 Audits.—An audit of financial statements of a 350
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local government which is performed by a certified public 351
accountant pursuant to s. 218.39 and submitted to the Auditor 352
General must be accompanied by an affi davit executed by the 353
chair of the governing board of the local government, as a 354
separate document, stating that the local government has 355
complied with the provisions of s. 205.0535 and must be filed 356
with the Auditor General or, in the event the local gove rnment 357
has not complied with s. 205.0535, the affidavit shall instead 358
include a description of the noncompliance and corrective action 359
taken by the local government to correct the noncompliance and 360
to prevent such noncompliance in the future. 361
Section 9. Paragraph (a) of subsection (2) of section 362
215.97, Florida Statutes, is amended to read: 363
215.97 Florida Single Audit Act. — 364
(2) As used in this section, the term: 365
(a) "Audit threshold" means the threshold amount used to 366
determine when a state single audit or project-specific audit of 367
a nonstate entity shall be conducted in accordance with this 368
section. Each nonstate entity that expends a total amount of 369
state financial assistance equal to or in excess of $750,000 in 370
any fiscal year of such nonstate e ntity shall be required to 371
have a state single audit or a project -specific audit for such 372
fiscal year in accordance with the requirements of this section. 373
After consulting with the Executive Office of the Governor, the 374
Department of Financial Services, and all state awarding 375
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agencies, the Auditor General shall periodically review the 376
threshold amount for requiring audits under this section and may 377
recommend any appropriate statutory change to revise the 378
threshold amount in the annual report submitted to the 379
Legislature pursuant to s. 11.45(7)(i) s. 11.45(7)(h). 380
Section 10. Paragraph (e) of subsection (1) of section 381
218.32, Florida Statutes, is amended to read: 382
218.32 Annual financial reports; local governmental 383
entities.— 384
(1) 385
(e)1. Each local govern mental entity that is not required 386
to provide for an audit under s. 218.39 must submit the annual 387
financial report to the department no later than 9 months after 388
the end of the fiscal year. The department shall consult with 389
the Auditor General in the devel opment of the format of annual 390
financial reports submitted pursuant to this paragraph. The 391
format must include balance sheet information used by the 392
Auditor General pursuant to s. 11.45(7)(g) s. 11.45(7)(f). The 393
department must forward the financial inform ation contained 394
within the annual financial reports to the Auditor General in 395
electronic form. This paragraph does not apply to housing 396
authorities created under chapter 421. 397
2. The annual financial report filed by a dependent 398
special district or an inde pendent special district shall 399
specify separately: 400
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a. The total number of district employees compensated in 401
the last pay period of the district's fiscal year being 402
reported. 403
b. The total number of independent contractors to whom 404
nonemployee compensatio n was paid in the last month of the 405
district's fiscal year being reported. 406
c. All compensation earned by or awarded to employees, 407
whether paid or accrued, regardless of contingency. 408
d. All compensation earned by or awarded to nonemployee 409
independent contractors, whether paid or accrued, regardless of 410
contingency. 411
e. Each construction project with a total cost of at least 412
$65,000 approved by the district that is scheduled to begin on 413
or after October 1 of the fiscal year being reported, together 414
with the total expenditures for such project. 415
3. The annual financial report of a dependent special 416
district or an independent special district amending a final 417
adopted budget under s. 189.016(6) must include a budget 418
variance report based on the budget adop ted under s. 189.016(4) 419
before the beginning of the fiscal year being reported. 420
4. The annual financial report of an independent special 421
district that imposes ad valorem taxes shall include the millage 422
rate or rates imposed by the district, the total amo unt of ad 423
valorem taxes collected by or on behalf of the district, and the 424
total amount of outstanding bonds issued by the district and the 425
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terms of such bonds. 426
5. The annual financial report of an independent special 427
district that imposes non -ad valorem special assessments shall 428
include the rate or rates of such assessments imposed by the 429
district, the total amount of special assessments collected by 430
or on behalf of the district, and the total amount of 431
outstanding bonds issued by the district and the te rms of such 432
bonds. 433
Section 11. Subsection (8) of section 489.537, Florida 434
Statutes, is amended to read: 435
489.537 Application of this part. — 436
(8) Persons licensed under this part are subject to ss. 437
205.0535(2) 205.0535(1) and 205.065, as applicable. 438
Section 12. This act shall take effect July 1, 2024. 439