Chapter 205 Local Business Taxes
- 205.013 Short title.
This chapter shall be known and may be cited as the "Local Business Tax Act." History.--s. 1, ch. 72-306; s. 1, ch. 73-144; s. 1,...
- 205.022 Definitions.
When used in this chapter, the following terms and phrases shall have the meanings ascribed to them in this section, except when the context clearly...
- 205.023 Requirement to report status of fictitious name registration.
As a prerequisite to receiving a local business tax receipt under this chapter or transferring a business license under s. 205.033(2) or s. 205.043(2), the...
- 205.0315 Ordinance adoption after October 1, 1995.
Beginning October 1, 1995, a county or municipality that has not adopted a business tax ordinance or resolution may adopt a business tax ordinance. The...
- 205.032 Levy; counties.
The governing body of a county may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing any...
- 205.033 Conditions for levy; counties.
(1) The following conditions are imposed on the authority of a county governing body to levy a business tax: (a) The tax must be based upon reasonable...
- 205.042 Levy; municipalities.
The governing body of an incorporated municipality may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing...
- 205.043 Conditions for levy; municipalities.
(1) The following conditions are imposed on the authority of a municipal governing body to levy a business tax: (a) The tax must be based upon reasonable...
- 205.045 Transfer of administrative duties.
The governing body of a municipality that levies a business tax may request that the county in which the municipality is located issue the municipal...
- 205.053 Business tax receipts; dates due and delinquent; penalties.
(1) All business tax receipts shall be sold by the appropriate tax collector beginning July 1 of each year, are due and payable on or before...
- 205.0532 Revocation or refusal to renew; doing business with Cuba.
Any local governing authority issuing a business tax receipt to any individual, business, or entity under this chapter may revoke or refuse to renew such...
- 205.0535 Reclassification and rate structure revisions.
(1) By October 1, 2008, any municipality that has adopted by ordinance a local business tax after October 1, 1995, may by ordinance reclassify businesses, professions,...
- 205.0536 Distribution of county revenues.
A county that establishes a new rate structure under s. 205.0535 shall retain all business tax revenues collected from businesses, professions, or occupations whose places...
- 205.0537 Vending and amusement machines.
The business premises where a coin-operated or token-operated vending machine that dispenses products, merchandise, or services or where an amusement or game machine is operated...
- 205.054 Business tax; partial exemption for engaging in business or occupation in enterprise zone.
(1) Notwithstanding the provisions of s. 205.033(1)(a) or s. 205.043(1)(a), the governing body of a county or municipality may authorize by appropriate resolution or ordinance, adopted...
- 205.063 Exemptions; motor vehicles.
Vehicles used by any person receipted under this chapter for the sale and delivery of tangible personal property at wholesale or retail from his or...
- 205.064 Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions.
(1) A local business tax receipt is not required of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural,...
- 205.065 Exemption; nonresident persons regulated by the Department of Business and Professional Regulation.
If any person engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation has paid a business...
- 205.162 Exemption allowed certain disabled persons, the aged, and widows with minor dependents.
(1) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older, with not more than one...
- 205.171 Exemptions allowed disabled veterans of any war or their unremarried spouses.
(1) Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in s....
- 205.191 Religious tenets; exemption.
This chapter does not require a business tax receipt for practicing the religious tenets of any church. History.--s. 1, ch. 67-433; s. 21, ch. 2006-152....
- 205.192 Charitable, etc., organizations; occasional sales, fundraising; exemption.
A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages...
- 205.193 Mobile home setup operations; local business tax receipt prohibited; exception.
A county, municipality, or other unit of local government may not require a licensed mobile home dealer or a licensed mobile home manufacturer, or an...
- 205.194 Prohibition of local business tax receipt without exhibition of state license or registration.
(1) Any person applying for or renewing a local business tax receipt for the period beginning October 1, 1985, to practice any profession regulated by the...
- 205.196 Pharmacies and pharmacists.
A state, county, or municipal licensing agency may not issue a business tax receipt to operate a pharmacy unless the applicant produces a current permit...
- 205.1965 Assisted living facilities.
A county or municipality may not issue a business tax receipt for the operation of an assisted living facility pursuant to chapter 429 without first...
- 205.1967 Prerequisite for issuance of pest control business tax receipt.
A municipality or county may not issue a business tax receipt to any pest control business regulated under chapter 482 unless a current license has...
- 205.1969 Health studios; consumer protection.
A county or municipality may not issue or renew a business tax receipt for the operation of a health studio pursuant to ss. 501.012-501.019 or...
- 205.1971 Sellers of travel; consumer protection.
A county or municipality may not issue or renew a business tax receipt to engage in business as a seller of travel pursuant to part...
- 205.1973 Telemarketing businesses; consumer protection.
A county or municipality may not issue or renew a business tax receipt for the operation of a telemarketing business under ss. 501.604 and 501.608,...
- 205.1975 Household moving services; consumer protection.
A county or municipality may not issue or renew a business tax receipt for the operation of a mover or moving broker under chapter 507...
