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" through an ordinance, they are restricted from altering the tax rate. The bill also mandates 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 align with the repeal of Chapter 205, removing provisions that previously allowed local governments to levy business taxes under that chapter and clarifying that a business tax receipt does not serve as a license for other regulatory purposes.

Furthermore, the bill clarifies the enforceability of contracts made by unlicensed contractors, stating that such contracts are unenforceable in law or equity, and removes language that previously exempted individuals or businesses from being considered unlicensed for not having a business tax receipt under Chapter 205. It also modifies the authority of municipalities and counties regarding the collection of business taxes and inspection fees, eliminating references to business tax receipts in various contexts. New provisions are introduced for regulating home-based businesses and preempting local ordinances related to sellers of travel, stating that local governments cannot impose registration fees or taxes unless authorized by the Legislature. Fair associations meeting specific criteria are exempt from local business taxes and occupational fees. The act is scheduled to take effect on 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