The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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F.S. 205.042

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 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 the notice in a newspaper of general circulation within its jurisdiction as defined by law. The notice must contain the proposed classifications and rates applicable to the business tax. The business tax may be levied on:

(1) Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any business within its jurisdiction.

(2) Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any profession or occupation within its jurisdiction.

(3) Any person who does not qualify under subsection (1) or subsection (2) and who transacts any business or engages in any occupation or profession in interstate commerce, if the business tax is not prohibited by s. 8, Art. I of the United States Constitution.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 4, ch. 93-180; s. 7, ch. 2006-152.

F.S. 205.042 on Google Scholar

F.S. 205.042 on Casetext

Amendments to 205.042

Arrestable Offenses / Crimes under Fla. Stat. 205.042

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.042.

Annotations, Discussions, Cases:

Cases from cite.case.law:

SWEET SAGE CAF LLC, LLC, LLC, v. TOWN OF NORTH REDINGTON BEACH, FLORIDA,, 380 F. Supp. 3d 1209 (M.D. Fla. 2019)

. . . Plaintiffs observe that, "[p]ursuant to Section 205.042, Florida Statutes, prior to adopting an ordinance . . .

FLORES, v. CITY OF MIAMI,, 681 So. 2d 803 (Fla. Dist. Ct. App. 1996)

. . . not impose an occupational license tax for the privilege of engaging in a business in Key West, Sec. 205.042 . . .

CITY OF HALLANDALE, v. MIAMI HERALD PUBLISHING COMPANY,, 637 So. 2d 929 (Fla. Dist. Ct. App. 1994)

. . . final judgment which determines that its occupational license ordinance, adopted pursuant to section 205.042 . . .

CITY OF KEY WEST, a v. MARRONE, Jr., 555 So. 2d 439 (Fla. Dist. Ct. App. 1990)

. . . does not impose an occupational license tax for the privilege of engaging in a business in Key West, § 205.042 . . .

CITY OF TAMPA, v. CAROLINA FREIGHT CARRIERS CORPORATION, a, 529 So. 2d 324 (Fla. Dist. Ct. App. 1988)

. . . constitutes a “permanent business” and is therefore taxable under Tampa City Code section 20-2 and section 205.042 . . . The City contends that section 205.042 provides the necessary statutory authority for imposition of the . . . Section 205.042 enables municipalities to levy an occupational license tax on any person maintaining . . . operation of the transfer facility constitutes a “permanent business” within the meaning of section 205.042 . . .

STATE OF FLORIDA v. CORWIN, 17 Fla. Supp. 2d 4 (Pinellas Cty. Ct. 1985)

. . . S. 205.042 was not complied with. Even if F. . . . S. 205.042 were complied with, by an Opinion of the Attorney General (072-236, July 1972) where a “gardener . . .

MIAMI HERALD PUBLISHING CO. v. CITY OF HALLANDALE,, 734 F.2d 666 (11th Cir. 1984)

. . . the city insists is the state legislation enabling Hallandale to enact the ordinance at issue here: 205.042 . . .

LAWYER S TITLE INSURANCE CORPORATION, v. CITY OF WEST PALM BEACH, a, 402 So. 2d 544 (Fla. Dist. Ct. App. 1981)

. . . Section 205.042, Florida Statutes (1979), grants municipalities the authority to levy an occupational . . . Specifically, Section 205.042 provides: The governing body of an incorporated municipality may levy, . . . Code, which imposed the disputed tax, was enacted under the authority of the previously-quoted Section 205.042 . . .

A. INGRAHAM, Jr. P. A. P. A. v. CITY OF MIAMI,, 388 So. 2d 305 (Fla. Dist. Ct. App. 1980)

. . . We also have no difficulty construing Section 205.042, Florida Statutes (1975) to authorize a municipality . . . For the above stated reasons, the judgment of the trial court is hereby affirmed. .205.042 Levy; municipalities . . .

CITY OF OPA- LOCKA, a v. DADE COUNTY, a, 384 So. 2d 937 (Fla. Dist. Ct. App. 1980)

. . . Section 205.042, Florida Statutes, 1977, authorizes plaintiff City to levy a municipal occupational license . . .

CITY OF LAKELAND, a v. LAWSON MUSIC CO. INC. T., 301 So. 2d 506 (Fla. Dist. Ct. App. 1974)

. . . SUBJECT TO AN OCCUPATIONAL LICENSE TAX FOR THEIR OPERATION WITHIN THE LIMITS OF A MUNICIPALITY UNDER § 205.042 . . . The appellant, City of Lakeland, (Lake-land) enacted an ordinance on April 24, 1972 pursuant to § 205.042 . . . After hearing, the trial court concluded that the occupational license provided under § 205.042, Florida . . . whether Lawson can be said to be operating a “permanent business location” within the purview of § 205.042 . . .