FL S1144

Repeals Chapter 205, Florida Statutes, in its entirety, eliminating the authority of counties and municipalities to levy local business taxes (sometimes called occupational license taxes) on businesses operating within their jurisdictions, effective July 1, 2024

Removes requirements across multiple statutes that businesses must obtain or display a local business tax receipt as a prerequisite for other licenses or permits, including for pest control operators, food establishments, health studios, pawnbrokers, motor vehicle repair shops, and sellers of travel

Eliminates the local business tax exemption from the list of financial incentives available for enterprise zones and brownfield redevelopment areas

Removes local business taxes from the Registration Information Sharing and Exchange Program (RISE), the declared-emergency tax waiver provisions for out-of-state businesses, and the list of exceptions to limitations on local taxes imposed on communications services dealers

Amends over 30 statutes to conform cross-references and remove provisions that referenced Chapter 205, including sections related to towing services, contractor licensing, home-based businesses, drone delivery services, and fair association tax exemptions