This bill seeks to repeal Chapter 205 of the Florida Statutes, which governs local business taxes, and introduces a new section, 218.150, that allows certain municipalities to impose a business tax based on gross receipts from sales. While municipalities can revise the definition of "merchant," they are prohibited from altering the tax rate. The bill also amends various sections of the Florida Statutes to remove references to Chapter 205, thereby clarifying the authority of local governments regarding business taxes and administrative fees. Notably, it specifies that local governments cannot impose certain taxes related to communications services and outlines conditions for out-of-state businesses operating during disaster-response periods without being subject to local business taxes.

Additionally, the bill includes amendments related to contractor licensing and business tax requirements, clarifying that individuals or organizations with inactive or suspended licenses are considered unlicensed. It removes the previous provision that exempted individuals or organizations from being deemed unlicensed for not having a business tax receipt under Chapter 205. The bill also makes contracts with unlicensed contractors unenforceable and eliminates the requirement for local business tax receipts for various businesses, such as food establishments and motor vehicle repair shops. Furthermore, it preempts local governments from imposing additional fees on sellers of travel who comply with state regulations. These changes aim to streamline the regulatory framework for contractors and businesses, ensuring clarity and consistency in licensing and tax requirements across Florida, with the act set to take effect on July 1, 2026.

Statutes affected:
H 103 Filed: 166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41, 337.401, 482.071, 489.127, 489.131, 500.12, 500.511, 501.016, 501.160, 507.13, 559.9281, 559.935, 559.939, 559.955, 616.12