HB 4025 Summary

• Repeals Chapter 205, Florida Statutes, which established the Local Business Tax Act, eliminating the local business tax system statewide.

• Removes references to Chapter 205 business taxes from multiple Florida statutes including communications services regulations, registration information sharing, enterprise zone incentives, and contractor licensing requirements.

• Eliminates requirements for business tax receipts in various contexts, including health studios, dance studios, pawnbrokers, and contractors engaging in specialized work.

• Conforming changes to 23 Florida statutes to remove cross-references and requirements related to local business tax receipts and compliance.

• Effective date: July 1, 2012.