HB 1221 Florida House · 2025 Regular Session

Local Option Taxes

Summary

Local Option Taxes; Revising provisions related to Local Option Taxes including Tourist Development Tax, Local option food and beverage tax, & discretionary sales surtax.

Bill status died 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

House Passage

Apr 2025

Senate Passage

Governor

Introduced Feb 26, 2025 Last action Jun 16, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

H 1221 c2 → H 1221 e1 · 5 edits

MODERATE

The bill was amended to expand its scope by adding provisions related to state auditing requirements, including new sections for document filing and audit procedures, while also updating the summary description to reflect these new additions. The changes clarify that the bill now includes requirements for the Auditor General to contact local governments and for those governments to provide evidence within specific timeframes.

Scope change

The bill's scope was expanded to include new auditing and reporting requirements for local governments, including the creation of a new statute (s. 205.046, F.S.) and modifications to existing audit-related statutes.

REQUIREMENT

Added requirements for the Auditor General to contact certain local governments and for those governments to provide specified evidence within a certain time period.

ENFORCEMENT

Added requirements for notification to the Legislative Auditing Committee in specified circumstances.

TECHNICAL

Created a new Florida Statute section 205.046 requiring that a specified document be filed with a certain audit and establishing requirements for such document.

Updated the bill designation from 'c2' to 'e1' (Engrossed 1) and changed page count from 29 to 36 to reflect added content.

SCOPE

Modified the bill summary to include amendments to ss. 11.40 and 11.45, F.S., and to conform provisions to changes made by the act.

Floor votes · House Apr 25, 2025

How they voted

62–44

Passed · 12 other

Total votes 118

Apr 25, 2025

D Democratic34

1 Yea 31 Nay 2

91% Nay

R Republican84

61 Yea 13 Nay 10

72% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 25, 2025

Committee

Referred to Appropriations

upper

Apr 25, 2025

Lower · Passed

CS passed as amended; YEAS 62, NAYS 45

lower

Apr 25, 2025

Lower · Passed

Amendment 107497 adopted

lower

Apr 25, 2025

Lower · Passed

Amendment 289377 adopted

lower

Apr 22, 2025

Committee

Bill referred to House Calendar

lower

Apr 22, 2025

Lower · Passed

Reported out of State Affairs Committee

lower

Apr 22, 2025

Lower · Passed

Favorable with CS by State Affairs Committee

lower

Apr 21, 2025

Lower · Passed

PCS added to State Affairs Committee agenda

lower

Apr 9, 2025

Lower · Passed

Now in State Affairs Committee

lower

Apr 9, 2025

Lower · Passed

Reported out of Intergovernmental Affairs Subcommittee

lower

Apr 9, 2025

Lower · Passed

Favorable by Intergovernmental Affairs Subcommittee

lower

Apr 7, 2025

Lower · Passed

Added to Intergovernmental Affairs Subcommittee agenda

lower

Mar 24, 2025

Lower · Passed

Now in Intergovernmental Affairs Subcommittee

lower

Mar 24, 2025

Committee

Referred to State Affairs Committee

lower

Mar 24, 2025

Committee

Referred to Intergovernmental Affairs Subcommittee

lower

Mar 21, 2025

Lower · Passed

Reported out of Ways & Means Committee

lower

Mar 20, 2025

Lower · Passed

Favorable with CS by Ways & Means Committee

lower

Mar 18, 2025

Lower · Passed

PCS added to Ways & Means Committee agenda

lower

Mar 5, 2025

Lower · Passed

Now in Ways & Means Committee

lower

Mar 5, 2025

Committee

Referred to State Affairs Committee

lower

Mar 5, 2025

Committee

Referred to Intergovernmental Affairs Subcommittee

lower

Mar 5, 2025

Committee

Referred to Ways & Means Committee

lower

2 primary · 2 co-sponsors