SB 1664 Florida Senate · 2025 Regular Session

Local Option Taxes

Summary

Local Option Taxes; Requiring that specified taxes be renewed or reenacted by an ordinance in a specified manner; requiring that specified taxes have an expiration date and are subject to approval in a specified manner; requiring that specified taxes be reenacted by an ordinance in a specified manner; requiring that specified taxes be renewed or continued by an ordinance in a specified manner, etc.

Bill status died 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 10, 2025 Last action Jun 16, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

S 1664 c1 → S 1664 c2 · 7 edits

MODERATE

This bill updates Florida's local option tax laws to require expiration dates and renewal procedures for various taxes, adds new tourist development tax provisions for sports facilities, and clarifies requirements for discretionary sales surtaxes.

Scope change

The bill expands requirements to include additional tax types and clarifies procedures for existing taxes, particularly regarding expiration dates and renewal mechanisms.

REQUIREMENT

Added new paragraph (h) to section 125.0104 requiring all taxes approved by referendum to have expiration dates and be subject to voter approval for renewal.

Added new paragraph (h) to section 212.055 requiring discretionary sales surtaxes to have expiration dates and voter approval for renewal.

Added new paragraph (h) to section 212.0306 requiring local option food and beverage taxes to have expiration dates and voter approval for renewal.

TIMELINE

Modified renewal deadlines for existing taxes from January 1, 2033 to the later of that date or the existing expiration date.

ENFORCEMENT

Added specific requirements for bond indebtedness disclosure in tax ordinances and referendum questions, including a 30-year maximum duration limit.

ELIGIBILITY

Added provisions allowing counties to impose additional tourist development taxes up to 1 percent for professional sports facility construction and tourism promotion.

TECHNICAL

Changed committee designation from Community Affairs to include Finance and Tax committees, and updated bill tracking numbers.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 22, 2025

Upper · Passed

Favorable by- Appropriations; YEAS 11 NAYS 6

upper

Apr 17, 2025

Upper · Passed

On Committee agenda-- Appropriations, 04/22/25, 11:00 am, 110 Senate Building

upper

Apr 17, 2025

Upper · Passed

Pending reference review under Rule 4.7(2) - (Committee Substitute)

upper

Apr 10, 2025

Upper · Passed

On Committee agenda-- Finance and Tax, 04/15/25, 12:30 pm, 301 Senate Building

upper

Mar 27, 2025

Upper · Passed

Pending reference review under Rule 4.7(2) - (Committee Substitute)

upper

Mar 20, 2025

Upper · Passed

On Committee agenda-- Community Affairs, 03/25/25, 11:00 am, 37 Senate Building

upper

Mar 10, 2025

Introduced

upper

Mar 7, 2025

Committee

Referred to Community Affairs; Finance and Tax; Appropriations

upper

1 primary · 0 co-sponsors