FL H0103

Repeals Chapter 205, Florida Statutes, which governs local business taxes imposed by counties and municipalities, effective July 1, 2026

Allows municipalities that impose business taxes on merchants measured by gross receipts to continue collecting those taxes, with authority to revise the definition of "merchant" but not the tax rate

Permits counties that levied additional business taxes under former s. 205.033(6) as of January 1, 2026 to continue collecting those taxes, with proceeds distributed to designated economic development organizations; counties may repeal this tax by ordinance but cannot reinstate it once repealed

Creates new Section 218.150, Florida Statutes, to authorize the continuation of certain local business taxes under specified conditions

Amends numerous Florida Statutes (over 30 sections) to remove references to Chapter 205 and conform provisions related to business tax receipts, licensing requirements, and regulatory preemption across various industries including contractors, pest control, food establishments, health studios, pawnbrokers, and sellers of travel