Florida § 205.044 - Municipal business tax measured by gross receipts may continue.
Full text of Florida Florida Statutes § 205.044 — Municipal business tax measured by gross receipts may continue., with citation guidance and answers to common questions.
§ 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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 205.044
What does Florida Statutes § 205.044 cover?
Section 205.044 ("Municipal business tax measured by gross receipts may continue.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 205.044?
A common citation format is "Florida Statutes § 205.044" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 205.044 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.