Municipal business tax measured by gross receipts may continue

205.044

Municipal business tax measured by gross receipts may continue.

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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.

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s. 3, ch. 2018-80; s. 26, ch. 2018-118.