Tax Changes Over Time


Sales Tax

Back to School Sales Tax Holiday

  • 2017 - Created a 3-day period when sales of clothing (less than $60/item), school supplies (less than $15/item), and the first $750 of the sales price of computers and accessories purchases for noncommercial use would be tax-free. $33.2 million (one-time), $6.8 million local
  • 2016 - Created a 3-day period when sales of clothing (less than $60/item) and school supplies (less than $15/item). $28.2 million one-time. ($5.3 million local)
  • 2015 - Created a 10-day period when sales of clothing (less than $100/item), school supplies (less than $15/item), and computers for home or personal use (first $750 of sales price) would be tax-free. $67.8 million one-time ($12.4 million local)
  • 2014 - Created a 3-day period when sales of clothing (less than $100/item), school supplies (less than $15/item), and computers for home or personal use (sales price of $750 or less) would be tax-free. $39.3 million one-time ($7.1 million local)
  • 2013 - Created a 3-day period when sales of clothing (less than $75/item) and school supplies (less than $15/item) would be tax-free. For the first time, computers were included (sales price of $750 or less for home or personal use). $34.0 million one-time. ($6.3 million local)
  • 2012 - Created a 3-day period when sales of clothing (less than $75/item) and school supplies (less than $15/item) would be tax-free. $31.8 million one-time ($5.9 million local)
  • 2011 - Created a 3-day period when sales of clothing (less than $75/item) and school supplies (less than $15/item) would be tax-free. $25.6 million one-time ($4.3 million local)
  • 2010 - Created a 3-day period when sales of clothing and books (less than $50/item) and school supplies (less than $10/item) would be tax-free. ($4.3 million local)

Business Rent Tax

  • 2017 - Reduced the state sales tax rate on the rental of commercial real estate from 6 percent to 5.8 percent, beginning January 1, 2018. $61.0 million recurring ($7.0 million local)
  • 2010 - Created new exemption for persons providing telecommunications, data management, or internet services at a convention hall, civic center, or meeting space at a public lodging establishment. $1.4 million recurring ($0.2 million local)

Disaster Preparedness Sales Tax Holiday

  • 2017 - Created a three-day sales tax holiday for items including: portable self-powered light sources; self-powered radios, two-way radios, or weather band radios; tarpaulins or other flexible waterproof sheeting; first-aid kits; ground anchor systems or tie-down kits; gas or diesel fuel tanks; batteries; portable generators; and reusable ice. $4.5 million one-time ($0.9 million local)

Sales Tax Exemption for Feminine Hygiene Products

  • 2017 - Exempted products used to absorb menstrual flow from state and local sales taxes, effective January 1, 2018. $11.2 million recurring ($2.3 million local)

Agriculture Exemptions

  • 2017 - Numerous products for use in agriculture are currently exempt from the sales tax. Effective July 1, 2017, exemptions were added for livestock, poultry, and aquaculture health products. $2.7 million recurring ($0.6 million local)
  • 2015 - Created exemptions for aquaculture feed, power farm equipment used in the storage of raw products, irrigation equipment, repair (including parts and accessories) for power farm and irrigation equipment, planting stakes, and trailers weighing 12,000 or less and used exclusively for agriculture production or product transport (first $20,000 of sales price). $13.4 million recurring ($2.4 million local)
  • 2012 - Electricity used in Agriculture: Expanded the current sales tax exemption for electricity used for production or processing of agricultural products on the farm to include electricity used in a packinghouse where fruits, vegetables, or meat from cattle or hogs are prepared for market or shipment. $2.2 million recurring ($0.4 million local)

Sales Tax Exemption for Data Centers

  • 2017 - An exemption was created for property purchased or rented by data center owners or tenants if the property is used to construct, maintain or operate computer servers. The data center must make a capital investment of at least $150 million and have at least 15 megawatts of power. $2.6 million recurring ($0.5 million local)

Rural Areas of Opportunity (RAO)

  • 2017 - Sales tax exemptions were created for building materials, pest control services, and the rental of tangible personal property used in new construction in RAOs. At least $14.4 million over the first four years (total), then $1.9 million recurring ($0.6 million local)

Sales Tax Exemption for Admission Resales

  • 2017 - An exemption was provided for certain resales of admissions to a purchaser that is eligible for an exemption from sales tax. $3.0 million recurring ($0.6 million local)

Sales Tax Exemption for a Municipal Golf Course

  • 2017 - An exemption was created for purchases by an entity under contract to operate a municipal golf course in Miami-Dade. $0.2 million recurring

Sales Tax Exemption for Manufacturing Machinery and Equipment

  • 2016 - The existing exemption—set to expire April 30, 2017—was made permanent. $73.1 million recurring ($13.4 million local)
  • 2016 - Two industries were also added to the exemption. Machinery used by metal recyclers and “postharvest machinery and equipment” used by fruit and vegetable packinghouses were made eligible for the exemption. $3.3 million recurring ($0.7 million local
  • 2013 - Created a sales tax exemption for machinery and equipment purchased by manufacturers. Previously, the M&E exemption was only available to spaceports and “new and expanding manufacturers.” $131.7 million recurring ($25.2 million local)
  • 2012 - Lowered the threshold for increased productive output needed to qualify for the sales tax exemption from 10 percent to 5 percent. $56.4 million recurring ($10.4 local)
  • 2010 - Allowed refund of sales taxes on eligible manufacturing equipment for two years. $43.0 million over two years (local $4.9 million)

Veterans Organizations

  • 2016 - Added the American Legion and Veterans of Foreign Wars of the United States to the list of sales tax exempt organizations and exempted sales of food or drink by qualified veterans’ organizations in connection with customary veterans’ organization activities to members of qualified veteran’s organizations. $1.6 million recurring ($0.2 million local)

School Concessions

  • 2015 - Exempted food and drink (including supplies) sold by school support organizations if the organization paid tax when purchasing the items from their supplier. $1.7 million recurring ($0.2 million local)

College and University Textbooks

  • 2015 - Created a one-year exemption for textbooks and printed and digital materials required or recommended for a course offered by a public postsecondary educational institution or a nonpublic postsecondary educational institution that is eligible to participate in tuition assistance programs. $41.5 million one-time ($7.6 million local)


  • 2015 – repairs - Capped the sales tax paid on repairs of boats at $60,000. $4.1 million recurring ($0.5 million local)
  • 2010 - Limited sales tax due on the sale of a boat to $18,000. $1.7 million recurring ($0.2 million local)

Gun Clubs

  • 2015 - Exempted membership fees. Gun clubs are defined as organizations whose primary purpose is to offer access to shooting ranges for target and skeet shooting. $1.2 million recurring ($0.2 million local)

Motor Vehicles Purchased Overseas by Military

  • 2015 - Created an exemption for any motor vehicle purchased and used for six months or longer in a foreign country by an active member of the United States Armed Forces or that member’s spouse. $0.8 million recurring ($0.1 million local)

Hurricane Preparedness Sales Tax Holiday

  • 2014 - Created a 9-day period of tax free sales of many items such as portable self-powered radios and light, generators, batteries, coolers and ground anchor systems. $2.7 million one-time ($0.5 million local)

Energy and Water Efficient Appliance Sales Tax Holiday

  • 2014 - Created a 3-day period of tax free sales on the first $1,500 of qualifying Energy Star and Water Sense certified products. $1.7 million one-time. ($0.3 million local)

Private Label Credit Cards

  • 2014 - Allowed private-label credit cards companies to get a refund or credit for sales taxes paid on uncollectable receivables. $8.2 million recurring ($1.5 million local)

New Sales Tax Exemptions – 2014

  • Cement mixing drums (3-years)—$12.3 million over three years ($1.4 million local)
  • Car seats and child bike helmets—$2.9 million recurring ($0.5 million local)
  • Prescribed diet pet food—$3.1 million recurring ($0.6 local)
  • Pre-paid college meal plans—$14.2 million recurring ($2.6 million local)
  • Tickets to Major League Soccer and NBA All-Star Games and Events—indeterminate ($0.1 million if event is held)


  • 2014 - Reduced the sales tax rate for charges for electrical power by 2.65% and increased the gross receipts tax rate on electricity by 2.6%. The change was made to shift revenue from General Revenue to the Public Education Capital Outlay Fund, but a small net tax decrease resulted. $3.3 million recurring

Rural Electricity Exemption

  • 2014 - Eligible businesses that receive a rural job tax credit can also receive a tax refund of up to 50 percent of the amount of sales tax on purchases of electricity. $0.1 million recurring

Off-Highway Fuel

  • 2013 - Exempted Dyed Diesel Fuel used in commercial fishing. $0.4 million recurring

Aircraft Maintenance

  • 2013 - Expanded the exemption for the repair and maintenance of rotary wing aircraft to all such aircraft over 2,000 (includes parts and labor). Current exemption applied only to aircraft over 10,300 pounds. $1.3 million recurring ($0.2 local)
  • 2012 - Lowered the minimum aircraft weight requirement for the sales tax exemptions on repair and maintenance parts and labor from 15,000 pounds maximum certified takeoff weight to 2,000 pounds maximum certified takeoff weight. $12.3 million recurring ($2.3 million local)
  • 2012 – Aircraft engines: Created a new exemption for the purchase of certain chemicals, machinery, parts, and equipment used in the manufacture or fabrication of aircraft engines and gas turbine engines. $1.6 million recurring ($0.3 million local)
  • 2010 - Various changes to the sales taxation of aircraft sales and fractional aircraft. $0.4 million recurring


  • 2013 - Expanded spaceport territory in Brevard County to be eligible for the sales tax exemption on machinery and equipment. $0.1 million recurring
  • 2012 - Expand the definition of spaceport, allowing Cecil Field to qualify for the sales tax exemption for machinery and equipment. $0.1 million recurring

Natural Gas for Fuel Cells

  • 2013 - Exempted the sale of gas for fuel cells for stationary equipment. $0.1 million recurring


  • 2012 - New exemption for the sale or lease of taxicabs designed to enable the transportation of physical disabled persons. $0.2 million recurring

Sales Tax Collection Allowance

  • 2012 - Eliminated the allowance for paper filers. $9.8 million recurring

Non-Profit Sponsored Events

  • 2010 - Re-enacted a repealed exemption for admissions to an event sponsored by a governmental entity, sports authority, or sports commission when the event is held in a convention hall, exhibition hall, auditorium, stadium theater, arena, civic center, performing arts center; or publicly-owned recreational facility. $0.2 million recurring

All-Star Games

  • 2010 - Exempted admissions to NHL and NBA all-star games from the sales tax and extended the exemption to the MLB Home Run Derby, the NFL Pro Bowl, and to any events surrounding the all-star games for either the NBA or NHL. The impact of a NBA all-star game is estimated at $0.7 million, $0.3 million from an NHL game. No game was scheduled at time of passage. Indeterminate

Communication Services Tax

Rate Reduction

  • 2015 - Reduced the state CST rate by 1.73 percentage points beginning July 1, 2015. The standard rate was reduced from 6.65 percent to 4.92 percent and the rate on direct-to-home satellite is reduced from 10.8 percent to 9.07 percent. Revenue distributions were revised to ensure that local governments continue to receive the same revenue as under current law. $226.1 million recurring

Communications Services Tax

  • 2012 - Excluded from the definition of “sales price” charges for property or other services, including Internet access services, which are not separately itemized on a customer’s bill, but which can be reasonably identified from the selling dealer’s books and records kept in the regular course of business. Estimate was indeterminate, but at least $35.5 million recurring ($21.3 million local).

Corporate Income tax

Research & Development (R&D) Credit

  • 2017 - Provided a one-time increase in the cap on total tax credits for businesses that received the federal R&D credit from $9.0 million to $16.5 million a year. $7.5 million ($5.4 million in 2017-2018 and $2.1 million in 2018-2019)
  • 2015 - Increased the total amount of credits that may be awarded during calendar year 2016 from $9 million to $23 million. $14.0 million one-time
  • 2011 - Created a new credit against CIT of 10 percent of the excess of the current year’s qualified research expenses over the average of the four prior years’ qualified research expenses. $9.0 million recurring 

Brownfield Cleanup Tax Credit

  • 2017 - The cap on total credits was increased from $5.0 million to $10.0 million. $5.0 million recurring
  • 2015 - Increased the annual amount of credits that may be awarded from $5 million to $21.6 million in FY 2015-2016.  $16.6 million one-time

Corporate Income Tax 

  • 2016 - With some exceptions, the Legislature updates the Florida tax code to reflect changes in the federal Internal Revenue Code enacted by Congress. This year, the Legislature adopted the permanent increase in the expensing limitation from $25,000 to $500,000. However, taxpayers were required to spread the effect of accelerated federal depreciation deductions over seven taxable years. The bonus depreciation provisions have an indeterminate impact that could be negative or positive. The impact of the expensing deduction is $1.5 million recurring ($3.2 million in the first year)
  • 2012 - Increased exemption from $25,000 to $50,000. $29.4 million recurring
  • 2011 - Increased the standard exemption from $5,000 to $25,000. $29.1 million recurring

Enterprise Zones

  • 2015 - Extended the benefits for businesses that have an active contract with the Department of Economic Opportunity$8.2 million over five years. ($0.6 million local)
  • 2013 - Allowed the amount of the CIT tax credit that is not used in any one year to be carried forward for a period not to exceed 5 years. $0.8 million recurring
  • 2013 - Allowed some zones to expand their boundaries. $0.5 million over 3 years (sales/CIT)
  • 2012 - Allowed Charlotte and Citrus Counties to apply for enterprise zones. $0.3 million recurring
  • 2011 - Authorized enterprise zones with a rural area of critical economic concern to apply to expand boundaries by up to 3 miles. Also, authorized three counties to expand their zones (sales and CIT). $0.6 million recurring

Renewable Energy Technologies

  • 2012 - Reinstated and revised the renewable energy technologies investment and the renewable energy production corporate income tax credits  $10.0 million recurring

Urban High-Crime Area Job Tax Credit

  • 2012 - Modified the number of qualified employees businesses must have to be eligible for the credit. The modification was temporarily retroactive. $3.5 million recurring ($0.7 million local)

Single Sales Factor

  • 2011 - Allowed companies that invest at least $250 million in qualified capital expenditures to choose to apportion income based on 100% sales. $7.5 million recurring

Capital Investment Tax Credit

  • 2011 - For Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Walton and Wakulla counties (Horizon Oil Spill), the “high impact (industry) sector,” requirement was temporarily waived from July 1, 2011 to June 30, 2014. In addition, for investments of at least $100 million, the unused amount that was unable to be claimed due to insufficient tax liability was allowed to be claimed over an additional 10 years. This provision will have an indeterminate impact beginning in 2021. $4.4 million recurring (first provision)

Contaminated Site Rehabilitation Tax Credit

  • 2011 - Increased the annual cap on total credits allowed to $5 million. $3.0 million recurring

Corporate Tax Credits for Spaceflight Projects

  • 2011 - Created CIT credits for a “space flight business” registered to do business in Florida and currently undertaking space flight project. $10.0 million a year for three years, beginning in FY 2015-16

Emergency Excise Tax Repeal

  • 2011 - Repealed the emergency excise tax. A federal law change had effectively eliminated the tax- current collections were insignificant. Insignificant recurring

Sales/Corporate Income Taxes

Community Contribution Tax Credit

  • 2017 - The CCTCP was limited to $24.9 million per year and was slated to expire June 30, 2018. The program was made permanent, but the cap was reduced to $14.0 million per year. $14.0 million recurring ($1.4 local)
  • 2015 - Extended the expiration of program to June 30, 2018 and, expanded eligibility to include projects designed to provide housing opportunities for persons with special needs. $24.9 million a year for two years ($2.4 million local)
  • 2014 - Extended the program for one year and increased the cap to $18.4 million from $10.5 million for projects that provide homeownership opportunities for low–income or very low–income households  $31.8 million over two years ($4.9 million local)

Entertainment Industry Incentives

  • 2012 - Extended sales and CIT tax credits through 2015-16. $42.0 million one-time (FY 2015-16) ($3.7 million local)

Film Production Tax Credit

  • 2011 - Increased the annual cap on total credits allowed for three years. $4 million ($0.4 million local) a year for three years
  • 2010 - Increased cap ($242 million over 5 years) ($22.1 million local)

Energy Economic Zones

  • 2011 - Created tax credits (sales and CIT taxes) in these zones to encourage green economic development. $0.6 million recurring

Catalyst Sites

  • 2010 - Provided that catalyst sites not located in a rural enterprise zone shall be designated as a rural enterprise zone. Insignificant recurring

Jobs for Unemployed Tax Credit

  • 2010 - Provided a one-time, $1,000 CIT credit for each new employee that was unemployed for at least 30 days (two-year program).  $10.0 million over two years

Other Taxes

Alcoholic Beverage Taxes

  • 2017 - Aligned Florida’s definitions of “beer” and “malt beverage” more closely with federal law to result in the lower tax rate for beer ($0.48 per gallon) being applied to “spirituous seltzer beverages” (hard seltzer), instead of the higher tax rate for liquor ($2.25 per gallon). Indeterminate recurring
  • 2016 - Provided that pear cider with an alcohol content of between 0.5% and 7.0% would be taxed the same as apple cider at $0.89 per gallon, rather than at $2.25 per gallon like wine. $0.1 million recurring

Motor Vehicle License Tax

  • 2017 - Exempted boat trailers operated by a nonprofit organization from paying any base license tag tax and other ancillary. The trailer must be used exclusively in carrying on the organization’s customary nonprofit activities. Insignificant recurring
  • 2016 - Allowed farm tractors and farm trailers to travel on the roads for up to three days without registration, paying license taxes, or license plates, when moving from an auction site or other place of purchase to the purchaser’s property. Insignificant recurring
  • 2014 - Rolled back the annual motor vehicle license taxes, tax surcharges and fees that were increased by the 2009 Legislature to offset a budget shortfall. $394.6 million recurring
  • 2013 - Exempted some Low Speed Vehicles (golf carts) from license and registration taxes. $0.2 million recurring

Asphalt Tax

  • 2016 - Phased out the indexed sales tax on asphalt manufactured which is used for any federal, state, or local government public works project over three years. $1.7 million recurring ($0.2 million local)

Aviation Fuel Tax

  • 2016 - Eliminated a long-standing credit or refund for air carriers offering transcontinental jet service and that, after January 1, 1996, increased the air carrier’s Florida workforce by more than 1000 percent and by 250 of more full time equivalent employee positions. The rate was reduced to 4.27 cents per gallon from 6.9 cents per gallon (to make it revenue neutral) effective July 1, 2019. Some carriers will pay more, some less. Indeterminate recurring
  • 2015 - Provided an exemption or refund for aviation fuel used for flight training through a school of aeronautics or college of aviation by any college based in this state that is tax exempt or any university based in this state that is accredited or has applied for accreditation by the AABI and offers a graduate program in aeronautical or aerospace engineering or offers flight training through a school of aeronautics or college of aviation. $0.2 million recurring

Commercial Driver License Tax

  • 2016 - Exempted the owners and operators of farm vehicles from the requirement to possess a commercial driver’s license. $0.1 million recurring

Workers Compensation

  • 2016 - Employers can be assessed a penalty for failing to cover an employee. The penalty is based on an impute payroll of twice the statewide average weekly wage for each individual that the employer failed to cover. The imputed payroll multiplier was reduced from 2 to 1.5 times the SAWW. The department was also authorized to reduce the penalty by 25% for employers who previously have not been issued a stop work order or order of penalty assessment. $1.6 million recurring

Car Sharing Services

  • 2014 - Reduced the $2 per day rental car surcharge to $1 for members of a car sharing service that use a car for less than 24 consecutive hours. $0.5 million recurring

Pugilistic Exhibitions

  • 2014 - Reduced several taxes and fees related to professional and amateur boxing, kickboxing, and mixed martial arts matches that are regulated by the Florida State Boxing Commission. 
    $1.0 million recurring.

Drivers Licenses

  • 2014 - Exempted active duty military service members’ spouses and dependents from the requirement to obtain a Florida driver license if the dependent enrolls in a Florida public school or accepts employment or engages in a trade, profession or occupation in the state. Indeterminate recurring

Hunting and Fishing Licenses

  • 2013 - Repealed a scheduled increase (based on CPI growth) for 2013 and every five years. The bill also provided three limited exemptions from license fees that all had an insignificant impact. $4.4 million recurring
  • 2013 - Made several changes. Allowed individuals to be eligible to purchase a Florida resident recreational hunting or fishing license immediately, without having to continuously reside in the State for six months. Authorized a total of four license–free recreational saltwater fishing days and four license–free recreational freshwater fishing days to the public. Disabled veterans and active or reserve duty military were exempt from needing recreational hunting or fishing license for outdoor recreational events designed to provide rehabilitation or enjoyment to them. Immediate family members and one designated person to assist each disabled veteran were also exempted. Insignificant recurring 
  • 2010 - Eliminated the $7.50 license created in prior year.  $1.2 million ($0.1 million local)

New Markets Tax Credits

  • 2013 - Increased the total insurance premium tax credit cap from $163.8 million to $178.8 million and the single fiscal year limit of $33.6 million to $36.6 million. $3.0 million recurring
  • 2012 - Increased the annual CIT tax credit cap from $20 million to $33.6 million and the total cap for the seven-year program from $97.5 million to $163.8 million. ($12.7 million of total impact comes from insurance premium taxes). $13.6 million recurring 

Phosphate Severance Tax

  • 2012 - Set the phosphate tax rate at $1.61 per ton severed, except from January 1, 2015—December 21, 2022, where it is set at $1.80 per ton severed. $12.6 million recurring ($3.6 million local)

Oil Severance and Production Tax

  • 2012 - Defined a new class of oil, --“mature field recovery oil,”-- and applied the current tiered tax rate structure for tertiary oil to the newly defined class. $1.0 million recurring ($0.1 million local)

Boxing Match Ticket Tax

  • 2012 - Eliminated the 5% tax on tickets to a closed circuit telecast of a boxing match. $0.3 million recurring

Unemployment Compensation

  • 2012 - Provided short-term relief by delaying large UC tax increases. Employers saved more than $800 million over three years, and then began paying it back.
  • 2010 - Provided short-term relief by delaying large UC tax increases—$556.2 million in FY 10, $797.8 million in FY 11 and $161.8 million in FY 12. (savings net of increased interest assessments). The savings will be at least mostly offset by higher taxes in later years.

Citrus Taxes

  • 2012 - Established the maximum tax rate on grapefruit, tangerines, and fresh oranges at the 2011-12 maximum rates and removed the tax rate tables based on production. This effectively prohibited tax rates from increasing above the new cap regardless of production, though they could be reduced. Indeterminate recurring
  • 2011 - Established the maximum tax rate on grapefruit, tangerines, and fresh oranges at the rate in effect on May 1, 2011. The tax rate on oranges in processed was capped at 25 cents per box, its current rate. The bill effectively prohibited tax rates from increasing from current levels regardless of production, though they could be reduced. Indeterminate recurring

Wrecker License Tax

  • 2010 - Expanded the definition of wreckers that can qualify for a much lower license tax. $0.3 million recurring

Florida Tax Credit Scholarship

  • 2010 - Program expanded, new tax sources added (sales, beverage, and severance taxes), and total annual cap was increased $118 million to $140 million in FY 2010-11, then by 25% each year thereafter. It was estimated that 80% of the impact would be on beverage taxes, 20% on sales taxes. $31.0 million first year, eventually growing to $228.8 million recurring.

Slot Machine Tax Reduction

  • 2010 - Reduce the tax rate to 35%. Impact was expected to lessen over time, with total revenue loss of $47.9 million over three years.  $25 million in first year, $0 after three years

Slot Machine License Tax Reduction

  • 2010 - Each of the 6 licensed facilities would pay $.5 million less in license taxes in 2010-11 and $1.0 million less in 2011-12.  $6.0 million recurring

Motor Fuel Tax

  • 2010 - Exempted biodiesel fuel of 1,000 gallons or less annually produced by a secondary school for the sole use of the school, by its employees, or its students. The exemption applies to both the imposition of the tax and the registration requirements. Insignificant recurring

Insurance Premium Tax

Title Insurance

  • 2015 - Repealed the expiration date of the exemption for portions of title insurance premiums retained by agents or agencies if the Department of Economic Opportunity certifies that the title insurance industry has increased employment in Florida by 600 full-time employees by July 1, 2017. $4.6 million recurring
  • 2014­ - Exempted the amount of premiums retained by the title insurance agent or agency from the insurance premium tax. $5.4 million recurring

FIGA Assessment

  • 2015 - Exempted regular Florida Insurance Guaranty Association assessments from the insurance premium tax. Indeterminate recurring

Financial Guaranty Insurance

  • 2015 - Provided that financial guaranty insurance does not include guarantees of higher education loans, unless written by a financial guaranty insurance corporation. This exempts them from the 1.75 percent insurance premium tax. Insignificant recurring

New Market Tax Credits

  • 2014 - Increase the total credit (CIT/IPT) cap from $178.8 million to $216.34 million. $7.7 million recurring

Bail Bonds

  • 2014 - Exempted the amount of bail bonds retained by the agent from the insurance premium tax. $0.7 million recurring

Insurance Premium Tax

  • 2011 - Exempted Prepaid limited health service organizations that provide services solely to Medicaid recipients under a contract with Medicaid from the annual insurance premium tax. $1.6 million recurring

Property Tax

Property Tax Exemption for Renewable Energy Devices

  • 2017 - Implementation of a constitutional amendment passed by the voters in November 2016. The existing property tax exemption for renewable energy devices for residential property was expended to all property. These devices will also be exempt from tangible personal property taxes (TPP). The new language expires in 20 years. $21.4 million recurring local
  • 2016 - This proposed constitutional amendment would give the Legislature the authority to expand the current exemption for renewable energy devices on residential property to all property and also exempt them from tangible personal property (TPP) taxes. (see 2017 for the implementing bill that passed for the fiscal impact)
  • 2013 - In 2008, voters approved a constitutional amendment that authorized (not mandated) the Legislature to create a property tax exemption for renewable energy devices and wind hardening improvements for residential properties. Four years later, the Legislature created an exemption for renewable energy devices (but not wind resistance improvements). $12.6 million recurring local

Property Tax Discount for Affordable Housing

  • 2017 - A 50 percent property tax discount was created for property used to provide affordable housing if the property: provides housing to extremely low, very low, or low-income persons; is part of a multifamily project in which at least 70 units are providing affordable housing; and is subject to an agreement with the Florida Housing Finance Corporation to provide affordable housing. $25.8 million recurring local

Property Tax Exemption for First Responders

  • 2017 - Implementation of a constitutional amendment passed by the voters in November 2016 to provide a 100 percent homestead tax exemption to first responders who became totally and permanently disabled in the line of duty. A 100 percent exemption was also extended to the surviving spouse of a totally and permanently disabled first responder. $2.8 million recurring local

Property Tax Exemption for Non-Profit Assisted Living Facilities

  • 2017 - An exemption for 501(c)(3) assisted living facilities was added. $6.9 million recurring local

Property Tax on Charter Schools

  • 2017 - The exemption for property used for educational purposes by a charter school was expanded to apply to a charter school that is leasing a facility in Flagler County.
    $0.1 million recurring local

Tangible Personal Property Taxes

  • 2017 - The definition of inventory (which is exempt) was amended to include construction and agricultural equipment weighing 1,000 pounds or more that is returned to a dealership under a rent to purchase option and held for sale to customers in the ordinary course of business. $0.2 million recurring local

Wireless Infrastructure

  • 2017 - Provided that colocation of a “small wireless facility” on a city or county owned utility pole in the right-of-way does not provide a basis for the imposition of an ad valorem tax on the authority utility pole. Indeterminate recurring local

Local School Property Taxes

  • 2016 - The Legislature also moved to hold down required local effort (RLE) property taxes for schools in the budget. Both the House and the Senate budgets originally proposed to keep the same RLE millage rate as last year. The growth in property values would have provided more than $500 million in addition revenue. However, a lower RLE millage was set that saved $428.1 million compared to keeping last year’s rate. This is being characterized by many as a property tax cut but in reality, only a portion (the amount below the rolled back rate) is really a tax cut.

Exemption for Deployed Military Personnel

  • 2016 - Added 11 military operations that qualify for the current property tax exemption for service members deployed in the previous year. $1.0 million recurring local

Property Taxes

  • 2016 - If the property appraiser improperly grants a property assessment limitation as a result of a clerical mistake or an omission, the person or entity improperly receiving the property assessment limitation many not be assessed a penalty or interest. $0.8 million recurring local

Agricultural Lands

  • 2016 - Expanded tax treatment of lands classified for assessment purposes as agricultural lands which are taken out of production by a state or federal eradication or quarantine program.
    $0.2 million recurring local
  • 2013 - Eliminated some criteria that Value Adjustment Boards use to reclassify agricultural land as non-agricultural. $0.5 million recurring local
  • 2010 - Clarified that land that is classified as agricultural retains that classification when offered for sale. Indeterminate recurring local

Property Tax on Water Retention

  • 2014 - Provided that agricultural lands which participate in a dispersed water storage program which requires flooding of land shall continue to be classified as agricultural lands for the duration of the program and shall be assessed as nonproductive agricultural lands. $0.1 million recurring local

Local Economic Development Property Tax Exemption

  • 2016 - Specified that replacement equipment for a data center qualifies for the exemption and that the exemption shall remain in effect for 20 years (as opposed to 10 years for other facilities under current law). Indeterminate recurring local

Proposed Property Tax Constitutional Amendments 

(approved by voters)

Exemption for Disabled First Responders

  • 2016 - This proposed constitutional would allow the Legislature, as provided by general law, to exempt from property taxes first responders who are age 65 or older and totally, permanently disabled as a result of an injury or injuries sustained in the line of duty. (see 2017 for the implementing bill that passed for the fiscal impact)

Homestead Exemption for Low-income Elderly

  • 2016 - Previously, local governments could provide a full exemption to low income elderly individuals that are long-term (25 year) residents. The value of the home could not exceed $250,000. If it is rose above that, the exemption wass lost. This proposed constitutional amendment provided that the $250,000 limit applies only at the time the exemption is acquired. The elderly homeowner would not lose the exemption due to increasing value. $4.2 million recurring local
  • 2012 - Approved a proposed constitutional amendment authorizing the Legislature to allow counties or municipalities to grant seniors whose household income is less than $20,000 an additional homestead exemption provided that the just value of the property is less than $250,000 and permanent residence has been established by the owner for at least 25 years The Legislature also passed an implementing bill which required a super majority vote of the local authority. Approved by voters in 2012. If all local governments provided the exemption, the impact would be $9.1 million annually. Indeterminate recurring local

Rental of Homestead

  • 2013 - Provided that rental of less than 30 days does not affect homestead exemption. $0.1 million recurring local


  • 2013 - Added aquacultural crops to the list of agricultural products exempt from taxation until they have reached maturity. $0.1 million recurring local

Educational Institutions

  • 2013 - Allowed more institutions to qualify for the exemption. $0.1 million recurring local
  • 2012 - Expanded the property tax exemption for educational institutions to include some land owned by non-profits that provides education limited to PreK to 8th grade. $0.7 million recurring local


  • 2012 - Exempted municipal property when used as an essential ancillary function of a facility constructed with financing obtained in part by pledging proceeds from convention development taxes (impacted only Miami-Dade). $2.8 million recurring local

Government Leaseholds

  • 2012 - Expanded the intangible tax exemption to lessee that serve or perform a governmental or public purpose. $0.9 million recurring local

Order of Application for Ad Valorem Exemptions

  • 2012 - Required that exemptions must be applied in the order that produces the lowest taxable value. $0.5 million recurring local

Spouses of Those Killed in the Line of Duty

  • 2012 - Approved a proposed constitutional amendment to authorize the Legislature to provide ad valorem tax relief on homestead property to the surviving spouse of a veteran who died from service connected causes while on active duty and to the surviving spouse of a first responder who died in the line of duty. The Legislature also passed an implementing bill which enacted a total exemption for these spouses. Approved by voters in 2012. $0.3 million recurring local

Deployed Service Member Exemption

  • 2012 - Added additional military operations that are eligible for the exemption. $0.1 million one-time local
  • 2011 - As authorized by the voters in 2010, the Legislature implemented an amendment granting a property tax exemption for deployed service members. $2.8 million recurring local

Water Management District Levies

  • 2011 - Limited district levies. Legislature set each district’s allowed ad valorem revenue for FY 2011-12 and required the amount of the cap to remain unless legislature set a new one. This was repealed the next year (but law still provides that Legislature may set taxes) but ad valorem revenue has remained close to that level. $205.4 million local (at current millage rates)

Disabled Vets

  • 2011 - Legislature passed a proposed constitutional amendment (voters subsequently approved it in 2012) to expand the property tax discount for veterans who became disabled as the result of a combat injury to include those who were not Florida residents when they entered the military. $3.8 million recurring local

Economic Development Exemption

  • 2011 - Expanded eligibility for the local economic development exemption. Impact could be significant, but it is indeterminate because exemption must be approved by the local government. Indeterminate recurring local

Local Option for School Critical Needs

  • 2011 - Eliminated the authority for school districts to levy an additional 0.25 mills for critical capital outlay or operating needs after June 30, 2011, except that the 17 districts that received voter approval in the 2010 general election for such a levy for FYs 2011-12 and 2012-13, may levy the additional 0.25 mills if approved by a super majority of the school district board. Indeterminate recurring local


  • 2010 - Provided a new assessment methodology for structures or improvements used for horticultural production that are for the purpose of frost and freeze protection and consistent with Best Management Practices adopted by the Department of Agriculture and Consumer Services. $0.1 million recurring local

Back Taxes

  • 2010 - Created an exception from the assessment of back taxes on property that was not assessed by a property appraiser. Could have a significant impact. Indeterminate recurring local

Transfer of Property

  • 2010 - Made several changes to laws on the ad valorem tax treatment of property transfers. Indeterminate recurring local

Defective Building Materials

  • 2010 - Required property appraisers to adjust the assessed value of certain properties affected by defective building materials or construction techniques. Specified certain remediation or repair as not being a change or improvement to property. Prohibited consideration of homestead property as abandoned under certain circumstances. Indeterminate recurring local

Other Local Taxes

Local Option Sales Tax for Unfunded Pension Liability

  • 2016 - Allowed a county to levy a local option sales tax of 0.5 percent to fund underfunded pension programs. A county can only impose the surtax if the underfunded defined benefit retirement plan or system is below 80 percent of actuarial funding. Also, the county must currently levy a local government infrastructure surtax which is scheduled to terminate and is not subject to renewal and the surtax does not take effect until the local government infrastructure surtax is terminated. New employees may not be enrolled in a defined benefit plan. Further, the bill requires employees to make an employee retirement contribution of 10 percent. The bill was requested by Jacksonville/Duval County. If all eleven counties that qualified levied the tax, the impact would be $544.1 million. Duval County enacted the tax. $85.4 million recurring

Local Mining Taxes

  • 2015 - Reduced taxes on mining in the Lake Belt region of Miami-Dade County. Reduced the 45 cents/ton mitigation fee to 25 cents in 2016, 15 cents in 2017, and 5 cents in 2018 and subsequent years. Reduced the 15 cents/ton water treatment upgrade fee to 6 cents and discontinued it in 2018. $15.2 million recurring local

Military Housing

  • 2015 - Provided that property used pursuant to the Military Housing Privatization Initiative of 1996 is considered to be property of the United States and therefore exempt from property taxation. Retroactive application to January 1, 2007. Indeterminate recurring

Downtown Development District

  • 2015 - Reduced the maximum allowable millage rate than can be levied by Miami’s Downtown Development District from 0.5 mills to .475 mills. Insignificant recurring

Local Business Taxes

  • 2012 - Created an exemption for real estate brokers and sales associations. $3.8 million recurring local
  • Note: Two additional proposed constitutional amendments were put on the ballot by the 2012 Legislature that were defeated at the polls. Both would have provided significant property tax relief. An amendment to provide an additional $25,000 exemption for tangible personal property (and allow local governments to provide addition TPP exemptions) could have saved $20.2 million annually. Another amendment would have provided a 50% homestead exemption that would be reduced as Save Our Homes (SOH) savings increased, decreased the non-homestead assessment cap from 10% to 5% and repeal the SOH recapture provision. These changes would have saved approximately $500 million annually (based on current millage rates).
  • 2011 - Specified that an individual who engages in or manages a business, profession, or occupation as an employee of another person is not required to pay a local business tax. Only applies to taxes adopted after October 13, 2010. Indeterminate recurring local

(Must still be approved by voters)

Extension of the Property Tax Assessment Cap for Non-Homestead Property

  • 2017 - Proposed constitutional amendment to extend the current constitutional 10 percent assessment cap, which is slated to sunset in 2019. If the cap is allowed to expire, nonhomestead property will see very substantial tax increases. $688.1 million local recurring, beginning in FY 2019-20. (assumes current millage rates)

Increased Homestead Exemption

  • 2017 - Proposed constitutional amendment to provide an additional $25,000 homestead property tax exemption for the value of a home $75,000 and $100,000. The implementing bill (already passed) provides that the rolled back rate used by local governments in FY 2019-2018 must be calculated as if the tax base not had been reduced by the increased homestead exemption. This would make it much more difficult to make up for the lost value by adjusting the millage rate.
    $664.7 million local recurring, beginning in FY 2019-20 (assumes current millage rates)

Agriculture Fees

  • 2017 - Various fees levied by the Department of Agriculture were reduced or eliminated.
    $4.1 million recurring

Building Permit Surcharge

  • 2017 - Reduced the surcharge from 1.5% to 1.0%. $2.9 million recurring ($0.3 million local)

Marriage License Fees

  • 2017 - Eliminated $7.50 of the fee that went to the Displaced Homemaker Program which was repealed. $1.1 million recurring

Professional License Delinquency Fee

  • 2017 - Set a flat rate delinquency fee of $25 (currently $25 to $260). $0.7 million recurring

Professional Licensing Fees

  • 2017 - Waived various licensing fees for low-income persons, veterans, veterans’ spouses, and active duty military service members and their spouses and surviving spouses. $0.5 million recurring

Motor Vehicle Title Fees

  • 2017 - Eliminated the fee for a certificate of title issued for a motor vehicle solely to remove the deceased co-owner from a title registered in the names of two persons if the other co-owner is the surviving spouse. $0.4 million recurring

Alcoholic Beverage License Fees

  • 2017 - Eliminated some temporary license fees and reduced fees on craft distilleries. $0.4 million recurring

Vessel Registration Fees

  • 2017 - The one year reduction in vessel registration fees for recreational vessels when the vessel is equipped a locating beacon that was passed last year was made permanent.
    $0.3 million recurring
  • 2016 - For one year, reduced vessel registration fees for recreational vessels when the vessel is equipped a locating beacon. $0.3 million one-time
  • 2013 - Repealed a scheduled increase (based on CPI growth) for 2013 and every five years. $2.3 million recurring

Cosmetic Product Registration and Fees

  • 2017 - Removed the requirement that cosmetic manufacturers register cosmetics with the state and deleted the required fees. $0.2 million recurring

License Registration Fees

  • 2017 - Several license registration fees were eliminated, including ones related to motor fuels, commercial air carriers, natural gas retailers, paper sales tax return filers and dry cleaning.
    $0.2 million recurring

State Park Fees

  • 2017 - Provided for foster families to receive family annual entrance passes at no charge and no charge on current base campsite fees at state parks. Adoptive families who adopt a special needs child are receive a one-time free family annual entrance pass. Insignificant recurring
  • 2011 - Provided for parents of military who have fallen in combat and the spouse and parents of law enforcement officers & firefighters who die in line of duty to receive annual entrance passes to state parks at no charge. Insignificant recurring
  • 2010 - Provided for a 25% discount on annual entrance passes for veterans and active duty members of the military. In addition, veterans who have service-connected disabilities and surviving spouses of those who have fallen in combat are entitled to receive lifetime family annual entrance passes at no charge. $0.1 million recurring

Accountancy Fees

  • 2017 - Exempted out-of-state CPA firms meeting certain requirements from acquiring a license to practice public accounting in Florida. Insignificant recurring
  • 2015 - CPA Licenses, Provided that proprietorships and firms that provide accounting services but do not market or call themselves CPAs are no longer required to be licensed. Insignificant recurring

Birth Certificate Fee Waiver

  • 2017 - Added certain juvenile offenders to the waiver of all fees required for a certified copy of a birth certificate issued for purposes of an offender acquiring a state identification card before release. Insignificant recurring

Concealed Weapon Licenses

  • 2016 - Lowered the fee for both the initial and renewal license by $10.
    $2.8 million recurring
  • 2012 - Reduced the $75 fee for an initial license and the $65 renewal fee by $5 each. $0.9 million recurring

Unlicensed Activity Fees

  • 2016 - Prohibited the imposition of the fee on a license renewal for any profession whose unlicensed activity account balance totals more than twice the total of the expenditures for unlicensed activity enforcement efforts in the preceding 2 fiscal years. The Department of Business and Professional Regulation imposes a $5 fee on each initial and biennial renewal professional license to fund efforts to combat unlicensed activity. $1.7 million recurring

Background Screening Fee

  • 2016 - Decreased the cost of a background screening from $24.00 to $8.00 per name submitted for the Agency for Persons with Disabilities’’ providers, vendors, employers, and Consumer Directed Care Plus participants and representatives. $0.1 million recurring

Pest Control Licenses

  • 2016 - Removed the $150 license issuance fee and applicants will only pay the application and examination fee of $300. The bill also removes the $50 late fee. $0.1 million recurring

Food Service Licensing

  • 2016 - Food services maintained by educational institutions and eating establishments maintained by religious and nonprofit civic or fraternal organizations are exempted from licensure as a food service establishment. The exemption was expanded to include 1-3 day temporary events, cook-offs, and food contests that are hosted by religious and nonprofit civic or fraternal organizations, and educational institutions. $0.2 million recurring

Food and Lodging Licenses

  • 2015 - Reduced the delinquent renewal fee for licenses for public food service establishments and public lodging establishments. $0.3 million recurring
  • 2012 - Public Lodging Establishments—Exempted certain lodgings from regulation. $0.1 million recurring

Broker Registration Fees

  • 2016 - Provided that the offer or sale of securities solely in connection with the transfer of ownership of an eligible privately-held company through an Merger & Acquisition broker is an exempt transaction. M&A brokers were also exempted from registration with the OFR as a dealer if certain conditions are met. Insignificant recurring

Amusement Ride Registration Fees

  • 2016 - Exemptions were provided for smaller water attractions or rides at hotels or campsites, private country clubs or playgrounds, and facilities run by non-profits, such as the YMCA. Insignificant recurring

Drug Permitting Fees

  • 2016 - A number of prescription drug-related industries were reclassified to different permits. The fee remained the same for most, but permits for out-of-state prescription drug wholesale distributors would be $100 less. Insignificant recurring

Procurement Fee

  • 2015 - Reduced the fee vendors pay to use Florida’s online procurement system ( from 1% to 0.7% for eight months . $5.7 million (one-time)

Alligator Trapping Licenses

  • 2015 - Provided that children under 16, current military, wounded warriors or permanently disabled persons are no longer required to pay for the license. Also contracted nuisance alligator trappers will also be exempt when trapping nuisance alligators at the request of FWC. Insignificant recurring

Health Care Licenses

  • 2015 - Allowed all related Home Health Agencies and nurse registries within the same health service planning district to be included on one licenses. Previously all related offices outside the main office’s county had to be separately licensed. $0.3 million recurring
  • 2012 - Added certain health care clinics to the definition of home health care agencies exempt from licensure. $0.2 million recurring

I.D. Card Fee

  • 2014 - Exempted persons who are homeless or whose annual income is at or below 100 percent of the federal poverty level from the $25 fee. $1.2 million recurring

ID Card Fees & DOH Birth Certificate Fees

  • 2014 - The state must provide Florida–born inmates with a certified copy of their birth certificate and a state identification card before his or her release. The fees were waived. $0.5 million recurring

License Fee Waivers for Veterans

  • 2014 - Extended the eligible time period for the fee waiver for military veterans who are honorably discharged from 24 months to 60 months of discharge. In addition, the spouse of an eligible military veteran is permitted to obtain waiver of the same fees. Applies to licensing fees of the Departments of Health and Business and Professional Regulation. $0.1 million recurring

Deregulation of Dance Studios

  • 2014 - The $300 annual registration fee was eliminated. $0.1 million recurring

Coastal Construction and Excavation Permit Fees

  • 2014 - Made several structures eligible for a lower cost fee type. $0.1 million recurring

Off-Highway Vehicle Titles

  • 2014 - Reduced the title fee due on some off-highway recreational vehicles. Insignificant recurring

Dock and Marina Fees

  • 2013 - For the second year in a row, reduced the fees related to sovereignty submerged land leases. $1.5 million recurring
  • 2012 - Reduced the fees related to sovereignty submerged land leases required by condos and single-family residences by expanding the lease term, reducing compliance inspections and providing exemptions. $1.0 million recurring

Air Pollution Permits

  • 2013 - Provided that the annual fee for air pollution permit holders be calculated by multiplying a fee factor times the tons of air pollution actually emitted. $1.0 million recurring


  • 2013 - Eliminated the $10 annual registration fee for more small non-profits. $0.1 million recurring

Permit Fees

  • 2013 - Eliminated annual permit for livestock haulers. $0.5 million recurring

Environmental Resource Permits

  • 2013 - Exempted the construction, operation or maintenance of manmade excavated farm ponds constructed entirely in uplands if less than 15 acres in size and has an average depth less than 15 feet, and is more than 50 feet from any wetlands. Also exempted, activities affecting wetlands created by the flooding or interference with the natural flow of surface water caused by an unaffiliated adjoining landowner. Indeterminate recurring
  • 2012 - Waived, exempted and changed several permit fees. Indeterminate recurring

Health Professional Licenses

  • 2013 - Required the Dept. of Health to waive the initial licensing fee, application fee, and unlicensed activity fee for an honorably discharged military veteran who applies within 24 months after discharge. Fees applicable to radiological personnel will also be waived. Insignificant recurring

Do Not Call List Fees

  • 2012 - Eliminated the $10 initial fee and $5 renewal fee to be placed on the “no sales solicitation calls” listing. $0.5 million recurring

Corporate Filing Fees

  • 2012 - Provided a statutory conversion mechanism for Limited Agricultural Associations to become not-for-profit corporations. Conversion requires payment of a $35 fee. Insignificant one-time

Blood Establishments

  • 2012 - Eliminated some fees. Insignificant recurring

Real Estate Schools

  • 2012 - Repealed licensure requirements for chief administrators of real estate schools. Insignificant recurring

Insurance Agent Licenses

  • 2012 - Repealed the mortgage guaranty insurance agent license and expanded the credit insurance license to include agents formerly covered by the mortgage guaranty insurance agent license. Insignificant recurring

Milkfat Testers

  • 2012 - Eliminated the requirement for a $125 license for persons who test milk products for milkfat content. Insignificant recurring

Aquaculture Fees

  • 2012 - Waived the required $100 fee for elementary, middle, or high school or vocational schools which participates in the aquaculture certification program. Insignificant recurring

Fishing Licenses and Permits

  • 2012 - Exempted scuba divers from the required fishing license (if vessel owner has proper license) and reduced the blue crab permit from $250 to $125. Insignificant recurring

Public Service Commission Regulatory Assessment Fee

  • 2011 - Exempted intrastate interexchange telecommunications companies from the regulatory assessment fee. Also, directed the PSC to reduce the fee for all telecommunication companies. $1.1 million recurring plus indeterminate fee reduction

Physician License Fees

  • 2011 - Provides an exemption from license fees for one biennial period for primary care physicians who post a schedule of fees in the reception area of their health care facility. Indeterminate recurring

Loan Originator Licensing Fee

  • 2011 - In-house loan processors no longer have to be licensed as loan originators. Indeterminate recurring

Performing Arts Centers

  • 2011 - Exempted performing arts centers from the requirement for state approval of volunteer officers or directors. This eliminated the need for background checks and a $24 fee. Insignificant recurring

Firearms Instructor License

  • 2011 - Increased the licensing period for Class K firearm instructor licenses from two to three years. Insignificant recurring

Interstate Logo Sign Fees

  • 2010 - Reduced the maximum charge from $5,000 to $3,500 for signs in an urban area and from $2,500 to $2,000 for signs outside an urban area. $0.5 million recurring

Home Inspection and Mold Service Business Fees

  • 2010 - The application, renewal, and unlicensed activity fees for home inspection businesses and mold services businesses were eliminated. $0.2 million recurring

Timeshare Foreclosure Fees

  • 2010 - Provided an alternative trustee foreclosure procedure for timeshare interests which means they are not subject to the fees. $0.1 million recurring

E991 Fees

  • 2010 - Delayed the implementation date of the E911 prepaid wireless fee to July 1, 2013 (four years). Indeterminate

Inspection Fees

  • 2010 - Eliminated food and safety inspection fees for group care homes and domestic violence centers that do not prepare and serve meals to residents or advertise food and drink to the public. Insignificant recurring

Employee Leasing Companies

  • 2010 - Provided an exemption from the change-of ownership application and associated fee when a controlling person of the employee leasing company or group maintains a controlling person license at the time the purchase or acquisition occurs. Insignificant recurring

Local Fees for Residences

  • 2017 - Prohibited certain local government fees related to building inspection services, contractor-related licensure, local permitting, and water connections for a fire sprinkler system. $5.6 million local recurring (growing to $10.5 million in five years)

Transportation Network Companies

  • 2017 - Prohibited local regulation of companies such as Uber and Lyft, including the imposition of any fees. The extent of existing fees was not known, but three cities collected more than $0.5 million total. Indeterminate recurring local

Wireless Infrastructure

  • 2017 - Provided that the fee to collocate small wireless facilities on a local government owned utility pole in the right-of-way may not exceed $150 per pole annually. Indeterminate recurring local

Low-Voltage Alarm System Fee

  • 2017 - Expanded the streamlined installation permitting process for low-voltage alarm systems, including capped fees, to include low-voltage electric fences and some ancillary components and equipment. Insignificant recurring local
  • 2015 - Reduced the maximum charge for a basic permit labels a contractor must purchase for the installation or replacement of a new or existing alarm system from $55 to $40. Indeterminate recurring local

Local Fire Assessments

  • 2016 - Prohibited county and municipal governments from levying assessments for fire protection services on land classified as agricultural, unless the land contains a residential dwelling, or a nonresidential farm building with a just value in excess of $10,000. “Agricultural pole barns” were also excluded from imposition of the special assessment if 70 percent or more of the perimeter walls are permanently open and allow free ingress and egress. $3.5 million recurring local

Local Government Parking Fees

  • 2016 - Exempted disabled veterans from paying parking feeds at airports and added more disabled veterans to the exemption from paying parking fees charged by a county, municipality, or any agency thereof, in a facility or lot that provides timed parking spaces. $0.6 million recurring local
  • 2015 - Exempted vehicles that display a Disabled Veteran “DV” license plate from paying parking fees charged by a county, municipality, or any agency thereof, in a facility or lot that provides timed parking spaces. Indeterminate recurring local

Contractor License Fees

  • 2016 - Prohibited local governments from requiring the payment of any additional fees associated with providing proof of licensure, recording or filing a license, or providing, recording, or filing evidence of workers’ compensation insurance coverage. $0.1 million recurring local

Local Park Fees

  • 2016 - Required local governments to give partial or full discounts on park entrance fees to veterans, current military, and surviving spouses and parents of veterans, law enforcement, firefighters or EMTs. Insignificant recurring

Local Transportation Fees

  • 2016 - Required regional transportation authorities to provide a partial or full discount on fares for the use of a fixed-route transportation system to a disabled veteran. Zero to negative Insignificant recurring local

VAB Petition Fees

  • 2015 - Provided that an owner of multiple items of tangible personal property may file a single joint petition if the property appraiser determines such items of tangible personal property to be substantially similar in nature. $0.1 million recurring local

Security Alarm Installation Permits

  • 2013 - Set maximum rate of $55, effective January 1, 2015. $0.1 million recurring local

Building Fees

  • 2013 - Exempted nonresidential farm buildings, farm fences, and farm signs from state and local building business codes and fees. Insignificant recurring local

Stormwater Fees

  • 2012 - Added cities to the prohibition against counties from a fee for stormwater management on agricultural land if the agricultural operation has certain specified permits or implements best management practices (BMPs). $0.9 recurring local

Environmental Permitting Fees

  • 2012 - Waived, exempted and changed several permit fees. Indeterminate local recurring

Household Moving Services —Pre-empted local fees. Indeterminate recurring

Agricultural Fees

2010 - Prohibited counties from imposing an assessment or fee for stormwater management on land classified as agricultural if the land has certain permits. Counties that had adopted a stormwater utility fee could continue to charge an assessment or fee if credits are provided. The exemption from local business taxes was expanded to “persons” (corporations, LLCs, etc), rather than just “natural persons,” engaged in the selling of agricultural products. Exempted tropical foliage dealers from the agricultural dealer fees. Provided that any nonresidential farm building or farm fence is exempt from the Florida Building Code and any county and municipal code or fee, except for provisions implementing local, state, or federal floodplain management regulations. (This bill was vetoed by the Governor but the Legislature overrode the veto the following year). $0.5 million recurring local for stormwater fee (other provisions are indeterminate recurring local)

Veteran Fee Waivers

  • 2016 - Waived the initial license or registration fees for certain veterans and their spouses that apply for licensure in some professions and industries regulated by the Dept. of Agriculture and Consumer Services. These include private investigators, firearms instructors, travel agents, surveyors, telemarketers, auto repair, and more . $1.1 million recurring

Out–of–State Tuition/Fee Waiver

  • 2016 - Requires state universities, colleges, career centers operated by school districts, and charter technical career centers to waive out-of-state fees for active duty members of the U.S. Armed Forces residing or stationed outside of Florida. Students who qualify for this waiver cannot be charged tuition and fees that exceed those charged to a resident student. $1.0 million recurring local
  • 2015 - Expanded the out–of–state fee waiver created in 2014 for honorably discharged veterans to include their dependents. Those receiving this waiver cannot be charged tuition and fees that exceed those charged to a resident student. $2.5 million recurring
  • 2014 - Created a new out–of–state fee waiver for students who are undocumented for federal immigration purposes and who meet certain conditions, including attending a Florida high school for three consecutive years immediately before graduating from a Florida high school. These students cannot be charged tuition and fees that exceed those charged to a resident student.
    $16.5 million recurring
  • 2014 - Created a new out–of–state fee waiver for honorably discharged veterans of the U.S. Armed Forces, U.S. Reserve Forces, or the National Guard who physically reside in Florida while enrolled in the institution. Veterans receiving this waiver cannot be charged tuition and fees that exceed those charged to a resident student. $9.1 million recurring

College Tuition and Fees

  • 2013 - Provided authority for the Florida College system to waive portions of upper–level tuition and fees associated with baccalaureate programs costing no more than $10,000. $5.7 million recurring local

Purple Heart Tuition Waiver

  • 2016 - Expanded the waiver to allow current Florida residents who earned the combat decoration as residents of other states, as well as non-Florida residents who earned the combat decoration while a resident of Florida, to qualify. The waiver only applies to tuition; therefore, non-Florida residents will still be required to pay the out-of-state fee to enroll. $0.1 million recurring local

Tuition Exemption

  • 2014 - Created an exemption from the payment of tuition and fees at a state university for child protection and child welfare personnel who are employed by DCF, community–based care (CBC) lead agencies, or subcontractors of CBC lead agencies and who do not possess a master’s degree in social work. $1.5 million recurring

Public School Teachers

  • 2010 - State universities and Florida colleges were authorized to waive tuition and fees for public school classroom teachers who are employed full-time by a school district. - The waiver may be granted for up to six credit hours per term on a space-available basis in undergraduate courses related to special education, mathematics or science. Indeterminate recurring

College Tuition and Fees

  • 2012 - Increased the Excess Hours Surcharge for Baccalaureate Degrees. $2.5 million recurring
  • 2012 - Differential Tuition —Authorized a state research university that substantially meets 11 of the 14 academic and research excellence standards to increase student tuition and fees to differentiated and market rate in addition to the tuition differential fee once each academic year beginning with the Fall term. Indeterminate recurring
  • 2011 - Fee Exemptions —Eliminated fee exemptions for some students in adult basic, adult secondary or career preparatory courses. Exemptions were eliminated for: students who do not have a high school diploma or its equivalent; students who have a high school diploma or its equivalent and whose academic skills are at or below the eighth-grade level. Indeterminate recurring
  • 2010 – Gave the Board of Governors the authority to consider and approve flexible tuition policies requested by universities. Also authorized the Board to approve proposals from universities for new fees not specifically authorized and proposals to increase the current cap for an existing fee. Indeterminate recurring
  • 2010 – Allowed the aggregate sum of activity and service, health and athletic fees to increase each year at a rate of no more than five percent or the same increase as tuition, whichever is greater. Indeterminate recurring

University Capital Improvement Fee

  • 2012 - Allowed the fee to increase by up to $2 a year, not to exceed 10% of tuition. Indeterminate recurring
  • 2012 - College Capital Improvement Fee —Raised the fee cap from 10% of tuition to 20%. Indeterminate recurring

University, College and Workforce Training Tuition Increase

  • 2011 - Increased tuition by 8%. $110.0 million recurring

Transient Student Fees

  • 2011 - Authorized state universities to charge a transient student fee not exceeding $5 per distance learning course. Indeterminate recurring

Excess Hours Surcharge

  • 2011 - Increased the excess hours surcharge from 50% to 100% of the tuition rate, for each hour in excess of 115% of the number of credit hours required to complete the baccalaureate degree program. Indeterminate recurring

Transportation Access Fee

  • 2011 - Santa Fe College was authorized to establish a transportation access fee not to exceed $6 per credit hour. Indeterminate recurring

Adult General Education

  • 2011 - Adult general education program fees were changed to block tuition of $45 per half year or $30 per term for residents and nonresidents, with out-of-state block tuition of $135 per half year or $90 per term. Indeterminate recurring

Convenience Fee

  • 2011 - Allows colleges and school districts to charge a convenience fee for processing automated or online credit card payments, limited to the total cost charged by the credit card company to the school district or college. Indeterminate recurring

Postsecondary Distance Education

  • 2017 - A new fee was created to pay for a new program that authorizes the state to participate in a reciprocity agreement with other states for the delivery of postsecondary distance education. The fee, which ranges from $1,500 to $4,500, is paid by each Florida institution that participates in a reciprocity agreement. $0.2 million recurring

Substance Abuse Service Provider Fees

  • 2017 - Required minimum licensure and operating standards for substance abuse treatment facilities, as well as inspections by DCF. Fees were increased by 50% of the added regulatory cost. Indeterminate recurring

Abortion Clinic License Fees

  • 2016 - Removed the dollar amount cap on clinic license fees and allowed the Agency for Health Care Administration to establish the amount of the fee at no more than the costs incurred to license and regulate clinics. The bill also requires abortion referral or counseling agencies to register with AHCA and pay a registration fee. $0.1 million recurring

Fingerprint Retention Fees

  • 2016 - An individual who wishes to work in the private security, private investigative, or repossession industries regulated by the Department of Agriculture and Consumer Services must provide a set of fingerprints and submit to a criminal history background check prior to licensure. The Legislature required the Department to participate in both a federal and state background check and fingerprint retention program and increased associated fees. $1.1 million recurring

Tobacco Tax

  • 2016 - The definition of wholesale price of “other tobacco products” (not cigarettes or cigars) was changed to include the federal excise tax in the price. This addressed litigation that resulted in the court ruling an overseas company did not have to pay that amount and was entitled to refunds.
    $2.4 million recurring

Expungement Fee

  • 2016 - Created a new $75 fee for the expungement of criminal records for persons between 18 and 21 years of age. Indeterminate recurring

Family Trust Company Fees

  • 2016 - The reinstatement fee was increased from $100 to $500. Insignificant recurring

Beverage Licenses

  • 2016 - Included “culinary education programs” within the definition of “public food service establishments” that must be licensed by DHR and created a special alcoholic beverages license for these programs to sell alcoholic beverages to the public either on the establishment’s premises or during catering events. Insignificant recurring

Pharmacy Fees

  • 2015 - Created a $55 fee to allow a pharmacy intern to certify with the Board of Pharmacy to administer vaccines under the supervision of a pharmacist who is also certified to administer vaccines. Indeterminate recurring
  • 2014 - Nonresident Pharmacy Sterile Compounding Permit. $0.1 million recurring

Equity Crowdfunding

  • 2015 - Created an exemption from securities registration within the Florida Securities and Investor Protection Act for intrastate crowdfunding. However, a $200 filing fee for Issuers and intermediaries was created. Insignificant recurring

Education Fee

  • 2014 - Publishers participating in the DOE instructional materials approval process must pay a fee of up to $1,000. $0.1 million recurring


  • 2014 - Instituted application, registration and renewal fees for family trust companies. $0.1 million recurring

Fees for Low-THC Cannabis Dispensaries

  • 2014 - Indeterminate recurring


  • 2014 - Water Management District Lobbyist Fees (up to $40, permissive). Indeterminate recurring

Insurance Regulation

  • 2014 - Unaffiliated Insurance Agent Appointment Fee. Indeterminate recurring

Fee for unsolicited proposals to lease DOT property

  • 2014 - Indeterminate recurring

Health Access Dental License

  • 2014 - Delayed scheduled repeal for five years. Insignificant recurring

Affordable Housing/Brownfields

  • 2013 - Narrowed the application of the sales tax exemption for building materials for affordable housing in a brownfield area. $1.5 million recurring ($0.3 million local)

Inspection Fees

  • 2013 - The Department of Agriculture and Consumer Service is responsible for inspecting weight and measurement systems used in commerce. The program is currently funded through permit fees. The inspection program and associated permit fees was set to be repealed effective July 1, 2014. The repeal was delayed until 2020. $1.9 million recurring

Agricultural Privilege Tax

  • 2013 - Increased this tax which is levied upon entities in Everglades Agricultural Area that conduct agricultural trade or business. $4.7 million recurring

Health Insurance Fees

  • 2013 - Required the Department of Financial Services to register Insurance Navigators and individuals who provide assistance and information regarding choices for enrollment in a qualified health plan. Indeterminate recurring

Underground Natural Gas Storage

  • 2013 - Established a regulatory structure for the underground storage of natural gas and authorized the Department of Environmental Protection to issue permits for natural gas storage facilities and charge a permit application fee. Insignificant recurring

Fire Equipment Fees

  • 2013 - Reduced fees on fire equipment dealers and contractors. Insignificant recurring

Fertilizer Licenses and Fees

  • 2012 - Extended the $100 annual license fee to distribute fertilizer and for each specialty fertilizer registration and the fee of fifty cents per ton for all fertilizer containing nitrogen or phosphorus through 2022. This provision was set to expire on December 31, 2012. $1.0 million recurring

Assessment for Criminal Analysis Laboratory Services

  • 2012 - Expanded the $100 assessment for drug violations to the entire criminal code (permissive) and mandated the fee if the services of a local county-operated crime laboratory are used in connection with the investigation or prosecution. $2.4 million recurring

Statewide Law Enforcement Radio System Funding

  • 2012 - Continued the $3 surcharge on criminal offenses and noncriminal moving traffic violations through July 1, 2021. Was set to expire July 1, 2012. $5.2 million recurring

Contractor Licenses

  • 2012 - Required contractor licenses for persons demolishing structures three stories and under. Insignificant recurring

Secondhand Dealer Registration Fees

  • 2012 - Repealed exemption for “Any person purchasing, consigning, or trading second hand goods at a flea market.” The business would now be required to obtain a registration. Insignificant recurring

Dental Hygienists

  • 2012 - Restricted the delegation of applying anesthetics to those registered dental hygienists which also are certified to performs such procedures. A certification fee of up to $35 was required. Insignificant recurring

Insurance Premium Tax (Surplus Lines)

  • 2011 - Authorized Florida to enter into a cooperative reciprocal agreement with other states to collect and allocate surplus lines insurance taxes for multistate policies. The tax base was also changed from the portion of the premium that is allocable to risks located in Florida to the entire gross premium if Florida is the insured’s “home state.” Additional revenue would offset state revenue loss from a federal law change. Indeterminate (no more than $3.1 million annually)

Household Moving Services

  • 2011 - Required biennial registration of these companies. $0.1 million (one-time)

Certification of Expert Witnesses for Medical Malpractice or Negligence

  • 2011 - Created a new $50 fee for certification. $0.1 million recurring

Pest Control Customer Contact Centers

  • 2011 - Established new initial and renewal license fees. Indeterminate recurring

Wildlife Trappers/Rodent Control

  • 2011 - Provided for limited certification of commercial wildlife trappers, allowing them to control commensal rodents. Initial application and exam fees were set at $150-$300 and annual recertification fees were set at $75-$150. Indeterminate recurring

Enterprise Zones

  • 2010 - Excluded condominiums from sales tax refunds under the Enterprise Zone program. $18.2 million recurring ($5.0 million local)

Corporate Filing Fees (Tax)

  • 2010 - Required imposition of late fee for late payment of supplemental corporate filing fee and application for reinstatement following administrative dissolution fee. $8.8 million recurring

Citrus Tax

  • 2010 - Increased the tax (self-imposed by the industry) by 2 cents per box of fruit to help pay for citrus research. The bill increasing the tax was vetoed by the Governor but the Legislature overrode the veto in Special Session. $3.5 million recurring

Limerock Mitigation Fee

  • 2010 - Increased the tax rate to 45 cents/ton on limerock and sand mined in the Miami Dade Lake Belt. $2.5 million recurring local

Severance Tax

  • 2010 - Adjusted rate and the distribution of revenue. First year was a revenue loss, but it produced a recurring increase. $2.1 million recurring

Property Taxes

  • 2013 - Eliminated the property tax exemption for affordable housing owned by a Florida-based limited partnership. Enacted in 2009, the exemption was designed to benefit non-profits, but for-profits were able to claim it. $117.2 million recurring local

Special Assessments

  • 2011 - Allowed municipalities with a population less than 100 persons to levy a special assessment to fund special security and crime prevention services and facilities. Allows for abatement of ad valorem taxes if cost of services and facilities were previously funded by ad valorem taxes. Indeterminate recurring local

Local Option Transportation System Sales Surtax

  • 2010 - Expanded the eligibility to include counties served by a regional transportation or transit authority. Eleven more counties became eligible to levy the 1% sales tax. Also expanded the allowed uses of the revenue. None of the newly eligible counties have levied the tax. If all counties levied the tax, the impact would be $230.8 million recurring. Indeterminate recurring local

Abandonment of Homestead Property

  • 2010 - Provided that after the 3-year period, the expiration, lapse, nonrenewal, or revocation of a building permit issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as homestead. Indeterminate recurring local

Red Light Cameras

  • 2010 - The Legislature allowed the use of traffic infraction detectors by both state and local governments. The fine for running a red light was set at $158. The law was enacted, in large part, to help balance the state budget. $80 of each infraction caught by state cameras and $45 from local cameras was dedicated to state general revenue. The fines would produce other state revenue as well. First year $56.6 million ($13.1 million local), rising to $209.6 million in three years

DOH Septic System Evaluation Program Fees

  • 2010 - Required DOH to administer a statewide onsite sewage treatment and disposal system evaluation program and charge a fee. $15.6 million recurring

Building Safety Fees

  • 2010 - Increased the building permit surcharge and instituted other fees related to building safety. $3.2 million recurring ($0.4 million local)

Crime Stoppers Fee

  • 2010 - Provided that the $20 court cost fee for Crime Stoppers on all criminal convictions is also mandatory on criminal cases when adjudication is withheld. $2.1 million recurring

Tattoo Practitioners

  • 2010 - Began the regulation of tattoo artists and establishments and instituted initial and renewal licensing fees—up to $250 for establishment, $150 for artists and $45 for temporary or guest artists. $0.3 million recurring

Appraisal Management Companies

  • 2010 - Required these companies to register with DBPR and established an initial application fee not to exceed $150, and an initial and renewal registration fee not to exceed $150, payable biennially. $0.3 million recurring

Child Care Fees

  • 2010 - Adjusted various fees. $0.1 million recurring

Public Safety Telecommunicators

  • 2010 - Expanded the voluntary certification of government dispatchers to include all “911 public safety telecommunicators”, public or private. Certification was made mandatory. $0.1 million recurring

UC Employer Installment Fee

  • 2010 - Allowed for UC taxes to paid in installments during FY2009-10 and FY 2010-11. $0.1 million (annually, two years)

Drivers Record Search

  • 2010 - Increased the fee. Indeterminate recurring

Financial Regulation

  • 2010 - Required DFS to license and supervise the activities of international trust company representative offices. An initial fee for establishing such an entity is set at $5,000, with an annual assessment of $2,000. Insignificant recurring

Cemetery and Funeral Regulation

  • 2010 - Made numerous changes to the regulatory scheme and fees. Insignificant recurring

106 N. BRONOUGH ST., TALLAHASSEE, FL 32301     |     TEL: 850.222.5052     |     FAX: 850.222.7476
TEL: 850.222.5052     |     FAX: 850.222.7476

Media Inquiries:  Contact Leah Courtney by Email or Phone: 850.212.5052

Media Inquiries:
Contact Leah Courtney by Email
or Phone: 850.212.5052

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