HB 103 Florida House · 2026 Regular Session

Local Business Taxes

HB 103 repeals Florida's existing Chapter 205, which governed local business taxes, while creating new authority for municipalities to continue imposing their own business taxes measured by gross receipts. It specifically allows cities or counties that already levy such taxes to maintain them, revise the definition of "merchant" for tax purposes, but prohibits any changes to the tax rate. The bill affects local governments (not businesses directly) that currently impose business taxes, ensuring continuity for existing tax structures. Amendments to other statutes (like towing service rules) adjust references to reflect this repeal and new authority.

Bill status died 3 of 5 stages cleared

Introduction

Oct 2025

Committee Review

Feb 2026

House Passage

Feb 2026

Senate Passage

Governor

Introduced Oct 7, 2025 Last action Mar 13, 2026

Maddy AI version diff · 1 comparison

What changed between versions

H 103 Filed → H 103 c1 · 4 edits

MODERATE

The bill was updated from a filed draft to a committee version, expanding its scope to allow certain counties to repeal local business taxes and adding specific rules for counties that levied additional taxes in 2026. The text also clarifies that while municipalities can revise who counts as a 'merchant,' they cannot change the tax rate itself.

Scope change

The bill's applicability expanded to include specific provisions for counties regarding the repeal of additional business taxes and the management of funds from those taxes.

SCOPE

Added authority for certain counties to repeal a local business tax via ordinance, though this authority expires once repealed.

REQUIREMENT

Mandated that proceeds from additional county business taxes must be placed in a separate interest-bearing account and distributed to a designated organization for economic development.

DEFINITION

Revised the bill summary to clarify that municipalities can revise the definition of 'merchant' but are strictly prohibited from revising the tax rate.

TECHNICAL

Updated the list of repealed statutes in Chapter 205 to include additional sections and changed the bill title from 'HB 103' to 'CS/HB 103'.

Floor votes · House Feb 17, 2026

How they voted

83–26

Passed · 9 other

Total votes 118

Feb 17, 2026

D Democratic34

3 Yea 25 Nay 6

73% Nay

R Republican84

80 Yea 1 Nay 3

95% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 18, 2026

Committee

Referred to Appropriations

upper

Feb 17, 2026

Lower · Passed

CS passed; YEAS 82, NAYS 26

lower

Feb 4, 2026

Committee

Bill referred to House Calendar

lower

Feb 3, 2026

Lower · Passed

Reported out of State Affairs Committee

lower

Feb 3, 2026

Lower · Passed

Favorable with CS by State Affairs Committee

lower

Jan 30, 2026

Lower · Passed

PCS added to State Affairs Committee agenda

lower

Jan 23, 2026

Lower · Passed

Added to State Affairs Committee agenda

lower

Jan 20, 2026

Lower · Passed

Now in State Affairs Committee

lower

Jan 20, 2026

Lower · Passed

Reported out of Intergovernmental Affairs Subcommittee

lower

Jan 20, 2026

Lower · Passed

Favorable by Intergovernmental Affairs Subcommittee

lower

Jan 15, 2026

Lower · Passed

Added to Intergovernmental Affairs Subcommittee agenda

lower

Dec 10, 2025

Lower · Passed

Now in Intergovernmental Affairs Subcommittee

lower

Dec 10, 2025

Lower · Passed

Reported out of Ways & Means Committee

lower

Dec 10, 2025

Lower · Passed

Favorable by Ways & Means Committee

lower

Dec 3, 2025

Lower · Passed

Added to Ways & Means Committee agenda

lower

Oct 14, 2025

Lower · Passed

Now in Ways & Means Committee

lower

Oct 14, 2025

Committee

Referred to State Affairs Committee

lower

Oct 14, 2025

Committee

Referred to Intergovernmental Affairs Subcommittee

lower

Oct 14, 2025

Committee

Referred to Ways & Means Committee

lower

1 primary · 6 co-sponsors