Fla. Stat. § 205.044

This is the official text of Fla. Stat. § 205.044, part of Florida’s Stat — part of the compiled statutory law of Florida, published by the state as "Stat." Browse the sections below, each linked to its official government source.

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205.044 Municipal business tax measured by gross receipts may continue.

Official statutory text

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.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.