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If your corporation does business or earns income in Florida, then it must file a Florida corporate income tax return. Opening a bank account is not necessarily "doing business," if you're not generating any income from the account holdings.
Otherwise, it arguably is doing business or earning income, and as such, you would have to file a tax return. This may not obligate you for much, if any income tax, but the cost of filing the return may not be worth the hassle.
Hope this helps.
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The answer took a little searching. 220.16 FS provides that the account is taxed based on the utilization of the property. Various subsections describe whether and how taxes are due. If the account is only generating interest and dividends, then, per subsection (3) "Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state."
Meaning no taxation. But, other uses of the account could trigger tax liability. You'll have to read the statute and decide for yourself.