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2020 Florida Statutes
Title XIV - Taxation and Finance
Chapter 205 - Local Business Taxes
205.044 - Municipal Business Tax Measured by Gross Receipts May Continue.
Universal Citation: FL Stat § 205.044 (2020)
205.044 Municipal business tax measured by gross receipts may continue.—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.
History.—s. 3, ch. 2018-80; s. 26, ch. 2018-118.
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