FL S0122

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

Allows municipalities that currently impose a business tax on merchants based on gross receipts from sales of merchandise or services to continue collecting that tax after the repeal takes effect

Prohibits municipalities from revising the tax rate on gross sales, though they may revise the definition of "merchant" by ordinance

Removes references to local business tax requirements from numerous state statutes covering industries including towing services, communications services, pest control, contracting, food establishments, health studios, pawnbrokers, motor vehicle repair shops, and sellers of travel

Takes effect July 1, 2026