The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

View Entire Chapter

F.S. 205.063

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 her place of business on which a business tax is paid may not be construed to be separate places of business, and a business tax may not be levied on such vehicles or the operators thereof as salespersons or otherwise by a county or incorporated municipality, any other law to the contrary notwithstanding.

History.—s. 3, ch. 72-306; s. 1, ch. 73-144; s. 1056, ch. 95-147; s. 16, ch. 2006-152.

F.S. 205.063 on Google Scholar

F.S. 205.063 on Casetext

Amendments to 205.063

Arrestable Offenses / Crimes under Fla. Stat. 205.063

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.063.

Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . concluded that the attempted assessment on the fifteen vehicles violates the Florida Constitution, section 205.063 . . . conclusion that the tractor trailers are exempt from local occupational license taxation under section 205.063 . . . This finding is at odds with the court’s conclusion that the tractor trailers are exempt under section 205.063 . . .