The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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F.S. 205.043

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 classifications and must be uniform throughout any class.

(b) Unless the municipality implements s. 205.0535 or adopts a new business tax ordinance under s. 205.0315, a business tax levied under this subsection may not exceed the rate in effect in the municipality for the year beginning October 1, 1971; however, beginning October 1, 1980, the municipal governing body may increase business taxes authorized by this chapter. The amount of the increase above the tax rate levied on October 1, 1971, for taxes levied at a flat rate may be up to 100 percent for business taxes that are $100 or less; 50 percent for business taxes that are between $101 and $300; and 25 percent for business taxes that are more than $300. Beginning October 1, 1982, an increase may not exceed 25 percent for taxes levied at graduated or per unit rates. Authority to increase business taxes does not apply to receipts or licenses granted to any utility franchised by the municipality for which a franchise fee is paid.

(c) A receipt is not valid for more than 1 year and all receipts expire on September 30 of each year, except as otherwise provided by law.

(2) Any business receipt may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of up to 10 percent of the annual tax, but not less than $3 nor more than $25, and presentation of the original receipt and evidence of the sale.

(3) Upon written request and presentation of the original receipt, any receipt may be transferred from one location to another location in the same municipality upon payment of a transfer fee of up to 10 percent of the annual tax, but not less than $3 nor more than $25.

(4) If the governing body of the county in which the municipality is located has levied a business tax or subsequently levies such a tax, the collector of the county tax may issue the receipt and collect the tax thereon.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 1, ch. 77-55; s. 55, ch. 80-274; s. 2, ch. 82-72; s. 5, ch. 93-180; s. 8, ch. 2006-152.

F.S. 205.043 on Google Scholar

F.S. 205.043 on Casetext

Amendments to 205.043

Arrestable Offenses / Crimes under Fla. Stat. 205.043

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.043.

Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . characterized them as regulatory fees rather than an authorized license taxes in determining that section 205.043 . . .

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

. . . This being so, (a) Section 205.043, Florida Statutes (1987), requiring municipalities to allow for the . . .

CITY OF NORTH MIAMI, v. WILLIAMS, d b a, 555 So. 2d 399 (Fla. Dist. Ct. App. 1989)

. . . .-042, 205.043, Florida Statutes (1987). Consolidated City of Jacksonville v. . . .

CITY OF MIAMI, a v. FLORIDA RETAIL FEDERATION, INC. a a a G. C. a, 423 So. 2d 991 (Fla. Dist. Ct. App. 1982)

. . . They contended that City of Miami Ordinance 9188 violated section 205.043, Florida Statutes (Supp.1980 . . . The trial court agreed and ruled that the ordinance violated section 205.043, Florida Statutes (Supp.1980 . . .