Notwithstanding the creation of s. 205.055 and the repeal of s. 205.171 by chapters 2018-80 and 2018-118, Laws of Florida, a municipality that imposes a business tax on merchants which is measured by gross receipts from the sale of merchandise or services, or both, may continue to impose such tax and may, by ordinance, revise the definition of the term “merchant.” However, the municipality may not revise the rate of the tax measured by gross sales.
Fla. Stat. § 205.044
Municipal business tax measured by gross receipts may continue
Known as the Local Business Tax Act
The act spans §§ 205–205 (34 sections).
History.--s. 3, ch. 2018-80; s. 26, ch. 2018-118.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.