No. CS/HB 103
Filed under Taxes & Budget.
Local Business Taxes; Repeals provisions related to local business taxes & authorizes certain local governments to continue to impose business taxes under specified conditions.
Plain English Summary
AI-GENERATEDThe bill repeals Chapter 205, eliminating the statutory authority for local governments to impose business taxes on most businesses.
Municipalities may continue existing gross-receipts business taxes, but they are prohibited from revising the tax rate.
Counties that levied additional business taxes on January 1, 2026, may continue them, with proceeds directed to economic development.
The bill removes local business tax references from state licensing and regulatory statutes across various industries.
AIEliminates the statutory framework for local business taxes, removing the legal basis for municipalities and counties to impose these taxes.
AIAllows municipalities that already impose a business tax on merchants to continue doing so, but prohibits them from revising the tax rate.
AIPermits counties that levied an additional business tax on January 1, 2026, to continue levying it, with proceeds directed to a specific economic development account.
AIDeletes references to Chapter 205 business taxes from various state statutes, including those related to towing, pest control, and contractor licensing, effectively severing the link between local business taxes and these regulatory areas.