The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

View Entire Chapter

F.S. 205.032

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 business, profession, or occupation within its jurisdiction. However, the governing body must first give at least 14 days’ public notice between the first and last reading of the resolution or ordinance by publishing a notice in a newspaper of general circulation within its jurisdiction as defined by law. The public notice must contain the proposed classifications and rates applicable to the business tax.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 2, ch. 93-180; s. 5, ch. 2006-152.

F.S. 205.032 on Google Scholar

F.S. 205.032 on Casetext

Amendments to 205.032

Arrestable Offenses / Crimes under Fla. Stat. 205.032

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.032.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BROWARD COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS, v. H. BURNSTEIN, P. A., 470 So. 2d 793 (Fla. Dist. Ct. App. 1985)

. . . Section 205.032, Florida Statutes (1972), allowed counties to levy an occupational license tax, provided . . . Appellant argues that its failure to follow the procedure set forth in section 205.032, Florida Statutes . . .