Florida S0650 amends local business tax laws, allowing certain counties to continue imposing a business tax and revising merchant definitions.

Florida S0650 amends local business tax laws by repealing chapter 205, Florida Statutes, and creating section 218.15, Florida Statutes. It allows charter counties to continue imposing a business tax on merchants based on gross receipts from merchandise or services sales. These counties can revise the definition of "merchant" but cannot change the tax rate. The bill also directs the Division of Law Revision to replace references to "this act" with specific language.

Florida S0650 amends local business tax laws, allowing certain counties to continue imposing a business tax and revising merchant definitions.

Florida S0650 amends local business tax laws by repealing chapter 205, Florida Statutes, and creating section 218.15, Florida Statutes. It allows charter counties to continue imposing a business tax on merchants based on gross receipts from merchandise or services sales. These counties can revise the definition of "merchant" but cannot change the tax rate. The bill also directs the Division of Law Revision to replace references to "this act" with specific language.