The bill proposes the repeal of Chapter 205 of the Florida Statutes, which governs local business taxes, and introduces a new section, 218.15, allowing certain counties to impose a business tax based on gross receipts from sales. These counties can revise the definition of "merchant" through an ordinance but cannot alter 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 references to local business taxes in areas such as towing services and pest control regulations.

Moreover, the bill establishes that contracts with unlicensed contractors after October 1, 1990, are unenforceable and clarifies that individuals or businesses are not considered unlicensed solely for lacking a business tax receipt from Chapter 205. It removes requirements for businesses to show a current business tax receipt or registration certificate for various local business tax receipts and preempts local governments from regulating certain business activities unless authorized by the Legislature. The bill also eliminates the need for local business tax receipts in contexts like health studios and food establishments while allowing municipalities to collect inspection fees. The effective date for these changes is set for July 1, 2026.

Statutes affected:
S 650 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