This bill seeks to repeal Chapter 205 of the Florida Statutes, which governs local business taxes, and introduces a new section, 218.15, allowing specific counties to impose a business tax based on gross receipts from sales. While these counties can revise the definition of "merchant" through an ordinance, they are prohibited from altering the tax rate. The bill also mandates the Division of Law Revision to update references to the new chapter number accordingly. Additionally, it amends various sections of existing law to remove references to the repealed chapter, including provisions related to local business taxes and administrative fees for towing services, and eliminates the requirement for local business taxes in certain contexts, such as during disaster-response periods for out-of-state businesses.

Moreover, the bill clarifies that contracts made by unlicensed contractors after October 1, 1990, are unenforceable, while ensuring that individuals or businesses are not deemed unlicensed solely for lacking a business tax receipt under the repealed chapter. It modifies the authority of municipalities and counties regarding the collection of business taxes and inspection fees, removing the need for general contractors to obtain additional business tax receipts for specialty work performed by their employees. The bill also deletes previous mandates requiring the exhibition of active registration certificates for certain businesses before issuing local business tax receipts and preempts local governments from regulating specific businesses unless necessary for public health. The act is set to take effect on 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