§ 205.044, Fla. Stat. · Chapter 205. LOCAL BUSINESS TAXES
Municipal business tax measured by gross receipts may continue.
Text — 2026 Florida Statutes
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.
Notes and commentary — not statutory text
History
s. 3, ch. 2018-80; s. 26, ch. 2018-118.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0205/0205.html
- Text hash
- sha256 32e5165ff99d6ec64c7f494fc135747f6c3320c2a3e05587d25401124d1b4bd0
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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