FL H4195

Repeals Chapter 205, Florida Statutes (Local Business Tax Act), effective July 1, 2011, eliminating the statewide local business tax system.

Removes references to Chapter 205 business taxes from 15 Florida statutes covering communications services, tax administration, enterprise zones, brownfield redevelopment, contractor licensing, and other regulated industries.

Updates Section 202.24 to delete the reference to business taxes imposed under Chapter 205 as an exception to limitations on local taxes for communications services dealers.

Removes business tax receipt requirements and references from sections governing health studios, ballroom dance studios, and other regulated businesses that previously required local tax compliance.

Deletes provisions allowing local governments to collect business taxes and issue business tax receipts for contractors and other regulated occupations under the former Chapter 205 framework.