Tax NFIB’s top priorities when the Florida Legislature gavels into session on Jan. 9.

“Our goal has always been to promote and protect the right of our members to own, operate and grow their businesses,” NFIB State Executive Director Bill Herrle said.

Rent tax 

NFIB strongly supported the 2023 legislation that slashed the sales tax on commercial leases from 5.5% to 4.5% and will reduce the rate to 2% in the second quarter of 2024, but Herrle said small businesses are urging the legislature to eliminate the rent tax altogether.

“It’s a burden that’s unique to businesses that operate in Florida,” he said. “There isn’t another state in the union that makes businesses pay a tax on their monthly rent.”

Imposing a sales tax on commercial leases hinders a common asset-building strategy for our local job creators, making it more difficult for them to expand their operations, create new jobs, and raise wages, Herrle said.

“This is a tax that the Florida Legislature can afford to eliminate,” he said “The last few years have seen record revenues coming into the state coffers. It’s more than past time to take a small portion of those record revenues and return them to the job creators.”

Sales tax collection allowance

Small business also supports Gov. Ron DeSantis’s proposed change in how sales tax is collected. Currently, the sales tax collection allowance is 2.5% of sales taxes collected on a return up to $30. DeSantis has said doubling that allowance to $60 would save small businesses $165 million a year.

Herrle said, “Inflation continues to increase the financial pressure on Florida’s small businesses. Governor DeSantis’s plan would ease some of that pressure and provide financial relief to small businesses at a time when they could use it.”

Lawsuit abuse

In 2023, NFIB supported landmark legislation aimed at stopping lawsuit abuse in the state. In this year’s legislative session, we will support measures to assign blame to any involved party in premises liability cases. Under current law, blame can be assigned only to owners, lessors, operators, or managers of commercial or real property.

In addition, NFIB supports requiring plaintiffs in lawsuits to disclose third-party financing contracts to defendants in lawsuits and supports prohibiting lawsuit lenders from directing cases on behalf of plaintiffs.

Other issues

NFIB also supports:

■ Increased penalties for individuals convicted of organized retail theft.
■ Fair repair for agricultural equipment.
■ Legislation that would allow teens to work longer hours on school nights with parental permission.

Click here to read our full legislative agenda for 2024!