This 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 municipalities to impose a business tax based on gross receipts from sales. While municipalities can revise the definition of "merchant," they are prohibited from changing the tax rate. The bill also directs the Division of Law Revision to update references to this act in the newly created section. Additionally, it amends various sections of existing law to remove references to Chapter 205, clarifying that certain administrative fees related to towing services and other local regulations remain unaffected by the repeal.

Moreover, the bill clarifies the enforceability of contracts with unlicensed contractors, stating such contracts are unenforceable in law or equity, and removes previous language that exempted individuals or businesses from being considered unlicensed for not having a business tax receipt under Chapter 205. It modifies the authority of municipalities and counties regarding the collection of business taxes and inspection fees, eliminating references to business tax receipts in contexts such as health studios and motor vehicle repair shops. The bill also preempts local governments from regulating certain businesses unless unique public health conditions arise and removes requirements for businesses to display local business tax receipts before obtaining necessary permits. The overall aim is to streamline regulations and clarify the relationship between state and local authority regarding business operations, with an effective date set for July 1, 2026.

Statutes affected:
S 122 Filed: 166.04465, 202.24, 213.0535, 213.055, 213.756, 330.41, 337.401, 376.84, 379.3761, 482.071, 482.242, 489.127, 489.128, 489.131, 489.532, 489.537, 500.12, 500.511, 501.015, 501.016, 501.160, 539.001, 559.904, 559.928, 559.9281, 559.935, 559.939, 559.955, 616.12