The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Fiscal Policy
BILL: CS/CS/SB 1544
INTRODUCER: Fiscal Policy Committee; Regulated Industries Committee; and Senator Hooper
SUBJECT: Department of Business and Professional Regulation
DATE: February 26, 2024 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Oxamendi Imhof RI Fav/CS
2. Davis Betta AEG Favorable
3. Oxamendi Yeatman FP Fav/CS
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/CS/SB 1544 revises the licensing process and other requirements for several licensees and
permittees regulated by the Department of Business and Professional Regulation (DBPR). The
bill requires persons and entities to create and maintain an online system account for the purpose
of processing license, permit, or registration applications, as applicable, and to function as the
primary means of contact between the regulating agency and the licensee, permittee, or
registrant. Under the bill, the regulating agency may not process an application for the following
licenses, permits, or registrations unless it is submitted through the online system:
 Licenses and permits for persons and entities licensed or permitted by the DBPR’s Division
of Alcoholic Beverages and Tobacco (DABT) under ch. 210, F.S., relating to the taxation of
tobacco products;
 Alcoholic beverage licenses issued by the DABT; and
 Retail tobacco products dealer and a retail nicotine products dealer permits issued by the
DABT.
The following persons must create and maintain an online account with the agency as a primary
means of contact:
 Certified elevator inspectors, certified elevator technicians, or elevator companies registered
with the Division of Hotels and Restaurants; and
 Certified public accountants licensed by the Board of Accountancy;
BILL: CS/CS/SB 1544 Page 2
Regarding the Florida Homeowners’ Construction Recovery Fund (recovery fund), the bill
doubles the maximum amounts payable to claimants for claims that may be made against
contractors from the recovery fund.
Under the bill, beginning January 1, 2025, for Division I and Division II contracts entered into
on, or after, July 1, 2024, payment from the recovery fund is subject to a $100,000 maximum
payment for each Division I claim ($50,000 maximum currently), and a $30,000 maximum
payment for each Division II claim ($15,000 maximum currently)
The bill also increases the lifetime aggregate limits for claims made against a single licensee.
Beginning January 1, 2025, for Division I and Division II contracts entered into on or after
July 1, 2024, payment from the recovery fund is subject only to a total lifetime aggregate cap of
$2 million for each Division I claim ($500,000 maximum currently), and a $600,000 maximum
payment for each Division II claim ($150,000 maximum currently).
The bill:
 Regarding pilots of navigable waters, repeals the requirement for:
o Pilots and pilots in port to establish a competency-based mentor program for minority
persons as defined in s. 288.703, F.S.;
o The DBPR to submit an annual report to the Governor, the President of the Senate, and
the Speaker of the House of Representatives containing information on the mentor
programs; and
o The DBPR to give consideration to minority and female state applicants when qualifying
deputy pilots for certification.
 Authorizes the DBPR to exercise all the powers and duties of the Board of Employee
Leasing if at any time the board lacks a quorum of appointed members under s. 455.207,
F.S., which provides that 51 percent or more of the appointed members of the board or any
committee, when applicable, shall constitute a quorum.
 Revises the criteria for determining financial responsibility when licensing asbestos
abatement consultants and contractors.
 Revises the engineer license exemption in this provision to apply the exemption to regular
full-time employees of a business organization (instead of a corporation) not engaged in the
practice of engineering as such, whose practice of engineering for such business organization
(instead of corporation) is limited to the design or fabrication of manufactured products or
servicing of such products.
 Regarding barber and cosmetologists, repeals duplicative provisions allowing licensure by
endorsement of persons licensed in another state for at least one year.
 Regarding construction contracting, authorizes local jurisdiction enforcement bodies to
recommend to the Construction Industry Licensing Board (CILB) a recommended penalty of
restitution, in addition to the recommended penalties that a local jurisdiction enforcement
body is authorized to recommend to the CILB in current law.
 Includes the maintenance of nonelectrical advertising signs (in addition to electrical
advertising signs) within the scope of practice of a specialty electrical or alarm system
contractor.
 Provides additional types of work experience to qualify for certification as a designated
representative of an entity licensed under the Drug and Cosmetic Act in part I of ch. 499, F.S.
BILL: CS/CS/SB 1544 Page 3
 Reduces from 15 years to 10 years the disqualification for an alcoholic beverage license
based on a conviction for a felony in Florida, any other state, or the United States.
The bill has a negative, indeterminate fiscal impact on state expenditures. See Section V., Fiscal
Impact Statement.
The bill takes effect July 1, 2024.
II. Present Situation:
Department of Business and Professional Regulation
Licensure, Generally
The Department of Business and Professional Regulation (DBPR) has 11 divisions that are
tasked with the licensure and general regulation of several professions and businesses in Florida.1
Fifteen boards and programs exist within the Division of Professions,2 two boards exist within
the Division of Real Estate,3 and one board exists in the Division of Certified Public
Accounting.4
Sections 455.203 and 455.213, F.S., establish the DBPR’s general licensing authority, including
its authority to charge license fees and license renewal fees. Each board within the DBPR must
determine by rule the amount of license fees for each profession, based on estimates of the
required revenue to implement the regulatory laws affecting the profession.5 When a person is
authorized to engage in a profession or occupation in Florida, the DBPR issues a “permit,
registration, certificate, or license” to the licensee.6
In Fiscal Year 2022-2023, there were 950,380 active licensees regulated by the DBPR or a board
within the department, including 39,336 active licensees in the Division of Certified Public
Accounting, 486,178 active licensees in the Division of Professions, and 67,827 active licensees
under the Board of Professional Engineers.7
1
See s. 20.165, F.S, creating the divisions of Administration; Alcoholic Beverages and Tobacco; Certified Public
Accounting; Drugs, Devices, and Cosmetics; Florida Condominiums, Timeshares, and Mobile Homes; Hotels and
Restaurants; Pari-mutuel Wagering; Professions; Real Estate; Regulation; Service Operations; and Technology.
2
Section 20.165(4)(a), F.S., establishes the following boards and programs which are noted with the implementing statutes:
Board of Architecture and Interior Design, part I of ch. 481, F.S.; Florida Board of Auctioneers, part VI of ch. 468, F.S.;
Barbers’ Board, ch. 476, F.S.; Florida Building Code Administrators and Inspectors Board, part XII of ch. 468, F.S.;
Construction Industry Licensing Board, part I of ch. 489, F.S.; Board of Cosmetology, ch. 477, F.S.; Electrical Contractors’
Licensing Board, part II of ch. 489, F.S.; Board of Employee Leasing Companies, part XI of ch. 468, F.S.; Board of
Landscape Architecture, part II of ch. 481, F.S.; Board of Pilot Commissioners, ch. 310, F.S.; Board of Professional
Engineers, ch. 471, F.S.; Board of Professional Geologists, ch. 492, F.S.; Board of Veterinary Medicine, ch. 474, F.S.; Home
Inspection Services Licensing Program, part XV of ch. 468, F.S.; and Mold-related Services Licensing Program, part XVI of
ch. 468, F.S.
3
See s. 20.165(4)(b), F.S. Florida Real Estate Appraisal Board, created under part II of ch. 475, F.S., and Florida Real Estate
Commission, created under part I of ch. 475, F.S.
4
See s. 20.165(4)(c), F.S., which establishes the Board of Accountancy, created under ch. 473, F.S.
5
Section 455.219(1), F.S.
6
Section 455.01(4) and (5), F.S.
7
See Department of Business and Professional Regulation, Division of Professions, Division of Certified Public Accounting,
Division of Real Estate, and Division of Regulation, Annual Report, Fiscal Year 2022-2023, p. 18, available at
BILL: CS/CS/SB 1544 Page 4
Other Relevant Topics
For ease of reference to each of the topics addressed in the bill, the Present Situation for each
topic will be described in Section III of this analysis, followed immediately by an associated
section detailing the Effect of Proposed Changes.
III. Effect of Proposed Changes:
Taxation of Tobacco products
Present Situation
Part II of ch. 210, F.S., imposes a tax and a surcharge tax on tobacco products other than
cigarettes or cigars. Cigarettes are taxed under part I of ch. 210, F.S. Cigars are not subject to a
tax.
Section 210.15, F.S., requires every person, firm, or corporation desiring to engage in business as
a manufacturer, importer, exporter, distributing agent or wholesale dealer of cigarettes within
this state to file with the Division of Alcoholic Beverages and Tobacco (DABT) an application
for a cigarette permit for each place of business located within this state or, in the absence of
such place of business in this state, for wherever its principal place of business is located. Every
application for a cigarette permit must be made on forms furnished by the DABT and set forth
the name under which the applicant transacts or intends to transact business, the location of the
applicant’s place of business within the state, if any, and such other information as the DABT
may require.
Distributors of tobacco products other than cigarettes must be licensed by the DABT.8
Section 210.40, F.S., provides a $25 application fee for a license as a distributor of tobacco
products other than cigarettes. The license application must be accompanied by a corporate
surety bond issued by a surety company authorized to do business in this state, conditioned for
the payment when due of all taxes, penalties, and accrued interest that may be due to the state.
The required bond must be in the sum of $1,000 and in a form prescribed by the DABT.9 If the
DABT determines that the bond given by a licensee is inadequate in amount to fully protect the
state, the DABT must require an additional bond in an amount deemed sufficient. A separate
application for a license must be made for each place of business at which a distributor proposes
to engage in business as a distributor of tobacco products other than cigarettes, but an applicant
may provide one bond in an amount determined by the DABT for all applications made by the
distributor.
Effect of Proposed Changes
Section 1 revises s. 210.15(1), F.S., relating to the taxation of cigarettes under part I of
ch. 210, F.S., and Section 2 creates s. 210.32, F.S., relating to the taxation of tobacco products
Division Annual Report FY 22-23.pdf (myfloridalicense.com) (last visited Jan. 15, 2024).
8
Section 210.35, F.S.
9
Wholesale dealers, agents, or distributing agents of cigarettes must file with the division a surety bond, certificate of
deposit, or irrevocable letter of credit acceptable to the division in an amount equal to 110 percent of the estimated tax
liability for 30 days, but not less than $2,000. Section 210.08, F.S.
BILL: CS/CS/SB 1544 Page 5
other than cigarettes, to require every person or entity licensed or permitted under ch. 210, F.S.,
to require all persons or entities licensed or permitted by the DABT, or applying for a cigarette,
tobacco product, nicotine, or cigar license or permit within Florida, to create and maintain an
account with the DABT’s online system.
An email address must be supplied by the licensee, permittee, or applicant, and will function as
the primary means of contact between the DABT and the licensee, permittee, or applicant. The
licensee, permittee, and applicant is responsible for maintaining accurate contact information on
file with the DABT.
The bill requires all persons or entities seeking a license or permit from the DABT to use forms
furnished by the DABT which are filed through the DABT’s online system before commencing
operations. Under the bill, the DABT may not process an application or a permit unless it is
submitted through the online system.
Section 3 revises s. 210.40, F.S., to increase the required tobacco product distributor corporate
surety bond to $25,000 from $1,000. The bill revises the term “surety bond” to “corporate surety
bond.” The bill requires the DABT to review the amount of a corporate surety bond on a
semiannual basis to ensure that the bond is adequate to protect the state.
Under the bill, the DABT may increase the corporate surety bond amount before renewing a
distributor's license or after completing its semiannual review of the bond amount. The DABT
may increase the corporate surety bond amount before renewing a distributor’s license or after
completing its semiannual review of the bond amount. The corporate surety bond amount may be
increased to the sum of the distributor’s highest month of final audited tax liabilities, penalties,
and accrued interest which are due to the state. A corporate surety bond, with the sum
determined by the DABT in accordance with the paragraph, is required for the renewal of a
distributor’s license.
The bill authorizes the DABT to prescribe by rule increases in the corporate surety bond amounts
required as a condition of licensure.
The DABT may decrease a corporate security bond upon a distributor’s showing of good cause.
In determining the amount of the surety bond:
 "Good cause" means a consistent pattern of responsible financial behavior by the distributor
over a period of at least the preceding four years, and having the sum of the distributor's final
audited tax liabilities, penalties, and interest be less than the amount of the distributor's
corporate surety bond for every month for a period of at least the preceding four years.
 “Responsible financial behavior" includes the timely and complete reporting and payment of
all tax liabilities, penalties, and accrued interest due to the state for a period of at least the
preceding four years.
The bill prohibits the DABT from reducing a corporate surety bond amount when a licensee:
 Is in default of any tax liabilities, penalties, or interest due to the state;
 Is the subject of a pending criminal prosecution in any jurisdiction until such prosecution has
been fully resolved;
BILL: CS/CS/SB 1544 Page 6
 Has pending administrative charges brought by an authorized regulatory body or agency
which have not been fully resolved in accordance with applicable rules and procedures; or
 Is under investigation by any administrative body or agency for potential criminal violations
until any such investigation is completed and the findings of the investigation have been fully
resolved in accordance with applicable law.
The bill provides that such a matter is "fully resolved" if the criminal or administrative charges
or investigations have been definitively closed or dismissed, have resulted in an acquittal, or
have otherwise ended in such a manner that no further legal or administrative actions relating to
charges or investigations are pending against a licensee under applicable laws, rules, or
regulations.
The bill requires the DABT to notify a distributor in writing of any change in the distributor’s
cor