Bill > S0650

This bill eliminates Chapter 205 of the Florida Statutes, which previously governed local business taxes, while simultaneously creating a new section of law (Section 218.15) that allows certain counties to continue imposing business taxes measured by gross receipts. Specifically, counties that currently impose business taxes on merchants based on gross receipts from sales of merchandise or services may continue to do so, and they can revise the definition of "merchant" through an ordinance. However, these counties are prohibited from changing the existing tax rate. The bill also makes numerous conforming amendments to various other sections of Florida law to remove references to the now-repealed Chapter 205, effectively updating the legal code to reflect the elimination of the previous business tax framework. These amendments touch on diverse areas such as towing services, communications services, emergency response, and various business licensing requirements. The changes are technical in nature and aim to remove outdated references while preserving the ability of some counties to maintain their existing business tax structures. The bill is set to take effect on July 1, 2026, providing ample time for local governments and businesses to adjust to the new legal landscape.