No. SB 650
Filed under Taxes & Budget.
Local Business Taxes; Repealing provisions relating to local business taxes; authorizing certain counties to continue to impose a business tax; authorizing such counties to revise the definition of the term “merchant” in a specified manner; prohibiting such counties from revising a specified tax rate, etc.
Plain English Summary
AI-GENERATEDThe bill repeals all of Chapter 205, Florida Statutes, eliminating the legal basis for local business taxes across the state. This removes the authority for counties and municipalities to levy these taxes on most businesses.
A new section, 218.15, allows counties that already impose a business tax measured by gross receipts to continue collecting it. These counties may revise the definition of "merchant" but are strictly prohibited from changing the tax rate.
The bill strips local governments of the ability to require state or local occupational licenses as a prerequisite for issuing a local business tax receipt. This affects industries like pest control, food service, and health studios.
It also removes the requirement for local business tax receipts in emergency situations, such as price-gouging investigations, and eliminates local business tax exemptions for certain traveling shows and fairs.
AIEliminates the statutory framework for local business taxes, removing the legal basis for counties and municipalities to impose these taxes.
AIAllows counties that currently impose a gross receipts business tax on merchants to continue doing so, but prohibits them from changing the tax rate.
AIStrikes the explicit authority for counties and municipalities to levy business taxes on towing services, leaving only the authority to collect administrative fees.
AIDeletes the specific exemption for business taxes levied under chapter 205 from the list of local charges that do not apply to communications service dealers.
AIExcludes local business taxes from the state's data exchange program and from the list of taxes waived for out-of-state businesses during declared emergencies.
AIRemoves chapter 205 from the list of statutes that political subdivisions cannot use to prohibit drone delivery services based on the location of their drone port.
AIDeletes the provision allowing local governments to offer waivers, reductions, or limitations on business taxes as a financial incentive for brownfield redevelopment.
AIStrikes the exception that exempted publicly owned wildlife exhibits and traveling zoos from licensing requirements under chapter 205.