The bill proposes the repeal of Chapter 205 of the Florida Statutes, which governs local business taxes, and introduces a new section, 218.150, allowing certain local governments to continue imposing business taxes under specific conditions. Municipalities that currently impose a business tax based on gross receipts can maintain this tax but are prohibited from changing the tax rate. Additionally, counties that had levied an additional business tax as of January 1, 2026, may continue to do so under the previous chapter's provisions, with the option to repeal the tax through an ordinance. The bill also mandates the Division of Law Revision to update references to the newly created section accordingly.

Moreover, the bill amends various sections of the Florida Statutes to align with these changes, including the removal of references to Chapter 205 in contexts such as local tax regulations and administrative fees related to towing services. It also centralizes regulatory authority at the state level by preempting local governments from enacting ordinances regulating certain business activities, such as pest control, and clarifies that local business tax receipts will not be considered licenses for regulatory purposes. The bill emphasizes that contracts with unlicensed contractors are unenforceable and redefines what constitutes an unlicensed individual or business. Overall, the bill aims to streamline business regulations and reduce the regulatory burden on businesses by limiting local government involvement in licensing and taxation matters, with an effective date of 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
H 103 c1: 166.04465, 213.0535, 213.055, 213.756, 330.41, 337.401, 482.071, 489.127, 489.131, 500.12, 500.511, 501.160, 507.13, 559.9281, 559.935, 559.939, 559.955, 616.12