FL S0760

Repeals Chapter 205, Florida Statutes (Local Business Tax Act) effective July 1, 2012, eliminating the authority for local business tax receipts.

Amends 22 sections of Florida law to remove references to Chapter 205 business tax requirements and compliance provisions across multiple regulatory areas including communications services, contractors, health studios, and other licensed businesses.

Removes business tax receipt prerequisites and issuance requirements previously mandated for various professions and activities, including pest control operators, electrical contractors, dance studios, and pawnbrokers.

Eliminates provisions linking business tax receipts to other state and local regulatory processes, including registration information sharing programs and enterprise zone incentive programs.

Clarifies that local governments retain authority to collect inspection fees and other permit-related charges, but eliminates the specific local business tax system established under Chapter 205.