The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

View Entire Chapter

F.S. 205.067

205.067 Exemptions; broker associates and sales associates.—

(1) An individual licensed and operating as a broker associate or sales associate under chapter 475 is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt.

(2) An individual exempt under this section may not be held liable by any local governing authority for the failure of a principal or employer to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. An individual exempt under this section may not be required by any local governing authority to apply for an exemption from a local business tax, otherwise prove his or her exempt status, or pay any tax or fee related to a local business tax.

(3) A principal or employer who is required to obtain a local business tax receipt may not be required by a local governing authority to provide personal or contact information for individuals exempt under this section in order to obtain a local business tax receipt.

History.—s. 1, ch. 2012-102.

F.S. 205.067 on Google Scholar

F.S. 205.067 on Casetext

Amendments to 205.067

Arrestable Offenses / Crimes under Fla. Stat. 205.067

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.067.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. MACK,, 92 F. Supp. 3d 1006 (D. Nev. 2015)

. . . is insufficient evidence that NRS 205.067 “ordinarily” reaches non-intentional conduct. . . . The government seems to argue that NRS 205.067 has an implied intent requirement. . . . A conviction under NRS 205.067 therefore does not qualify as a crime of violence. B. . . . There is very little case law applying NRS 205.067. . . . NRS 205.067(5)(a). . . .

ALFORD, Jr. v. M. SCHOMIG,, 254 F. App'x 594 (9th Cir. 2007)

. . . Nevada Revised Statute 205.067(1), defines home invasion as follows: A person who, by day or night, forcibly . . . Nev.Rev.Stat. 205.067(5)(b). It is undisputed that Alford kicked in the door to the bedroom. . . . The Nevada Supreme Court reviewed the state district court’s interpretation of Nevada Revised Statute 205.067 . . .

UNITED STATES v. SPARKS,, 87 F.3d 276 (9th Cir. 1996)

. . . agreement he pleaded guilty to a charge of attempted home invasion in violation of Nevada Revised Statute § 205.067 . . . Nev.Rev.Stat. § 205.067 (1995). . . . Nev.Rev.Stat. § 205.067 (1995). . . . Nev.Rev.Stat. § 205.067. . . .