Local Business Tax Bills Up This Week in House and Senate Committees

On Tuesday, December 9, at 3:30 p.m., the Senate Community Affairs Committee will consider SB 122 (Truenow).

On Wednesday, December 10, at 8:30 a.m., the House Ways & Means Committee will consider the House companion, HB 103 (Botana).

Both bills would repeal Chapter 205, Florida Statutes, eliminating the authority for local governments to levy a Local Business Tax (LBT). The only exception allows local governments that base their LBT on gross sales receipts to continue collection.

Please contact members of both committees and urge them to oppose SB 122 and HB 103.

• House Ways & Means Committee – Contact Information

• Senate Community Affairs Committee – Contact Information

Key Talking Points:

• The Local Business Tax (LBT) is one of the few unrestricted general revenue sources available to municipalities. Repealing it would have a significant negative impact on local finances.
• The Revenue Estimating Conference (REC) reviewed HB 103 on November 14, 2025, projecting a negative fiscal impact of $188.6 million, growing to over $204 million by 2031.
• Eliminating the LBT would force municipalities to raise taxes, fees, or millage rates, or cut essential services, shifting the financial burden to residents.
• The LBT also supports state agency compliance efforts, helping verify business licenses for the Department of Business and Professional Regulation, Agency for Health Care Administration, and Department of Agriculture and Consumer Services.

Please contact Charles Chapman with any questions.

Property Tax Update

The House Ways & Means Committee will also consider one of the House property tax proposals: CS/HJR 209 (Busatta) — Property Insurance Relief Homestead Exemption.

This measure would provide an additional $200,000 non-school homestead exemption for homeowners who maintain property insurance. It is estimated to have an annual recurring negative fiscal impact of $8.6 billion. To help illustrate the potential impact on cities and the number of homestead properties under $250,000, click here to view 2024 data comparing median and average homestead taxable values. 

On Tuesday, December 2, the Florida League of Cities and the Florida Association of Counties presented to the Senate Community Affairs Committee on the city and county budget process. Click here to watch the committee meeting.

Special thanks to the following city officials who testified on the property tax bills in the House State Affairs Committee:

• Vice Mayor Tom Reid, South Pasadena
• Commissioner Lisa Mallozzi, Cooper City
• Fire Chief Lamar Stegall, Williston

Sovereign Immunity Update

On Wednesday, December 3, the House Budget Committee passed HB 145 (McFarland), which would significantly increase the statutory limits on liability for tort claims against the state and its subdivisions (including cities). HB 145 is scheduled to be heard December 11 at 3 p.m. in the House Judiciary Committee, its final committee of reference. No Senate companion has been filed to date.

Watch Legislative Meetings Live

All House and Senate committee meetings are broadcast on The Florida Channel.



FLC Legislative Platform Adopted

At the FLC Legislative Conference, the League’s membership approved the 2026 FLC Legislative Platform, which outlines the priorities and policy positions of the League’s five Legislative Policy Committees. View Legislative Platform