The 2023 Florida Statutes (including Special Session C)

Title XII
MUNICIPALITIES

Chapter 185
MUNICIPAL POLICE PENSIONS

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F.S. 185.08

185.08 State excise tax on casualty insurance premiums authorized; procedure.—For any municipality, chapter plan, local law municipality, or local law plan under this chapter:

(1)(a) Each incorporated municipality in this state described and classified in s. 185.03, as well as each other city or town of this state which on July 31, 1953, had a lawfully established municipal police officers’ retirement trust fund or city fund, by whatever name known, providing pension or relief benefits to police officers as provided under this chapter, may assess and impose on every insurance company, corporation, or other insurer now engaged in or carrying on, or who shall hereafter engage in or carry on, the business of casualty insurance as shown by records of the Office of Insurance Regulation of the Financial Services Commission, an excise tax in addition to any lawful license or excise tax now levied by each of the municipalities, respectively, amounting to .85 percent of the gross amount of receipts of premiums from policyholders on all premiums collected on casualty insurance policies covering property within the corporate limits of such municipalities, respectively.

(b) This section applies to a municipality consisting of a single consolidated government consisting of a former county and one or more municipalities, consolidated pursuant to s. 3 or s. 6(e), Art. VIII of the State Constitution, and to casualty insurance policies covering property within the boundaries of the consolidated government, regardless of whether the properties are located within one or more separately incorporated areas within the consolidated government, and provided the properties are being provided with police protection services by the consolidated government.

(2) In the case of multiple peril policies with a single premium for both property and casualty coverages in such policies, 30 percent of such premium shall be used as the basis for the .85-percent tax above.

(3) The excise tax shall be payable annually March 1 of each year after the passing of an ordinance assessing and imposing the tax herein authorized. Installments of taxes shall be paid according to the provisions of s. 624.5092(2)(a), (b), and (c).

History.—s. 5, ch. 28230, 1953; s. 2, ch. 61-119; s. 1, ch. 63-196; ss. 13, 35, ch. 69-106; s. 7, ch. 86-42; s. 24, ch. 87-99; s. 15, ch. 88-206; s. 11, ch. 89-167; s. 944, ch. 95-147; s. 48, ch. 99-1; s. 164, ch. 2003-261; s. 2, ch. 2014-28.

F.S. 185.08 on Google Scholar

F.S. 185.08 on Casetext

Amendments to 185.08

Arrestable Offenses / Crimes under Fla. Stat. 185.08

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 185.08.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CITY OF WILTON MANORS, v. DEPARTMENT OF MANAGEMENT SERVICES, DIVISION OF RETIREMENT,, 48 So. 3d 962 (Fla. Dist. Ct. App. 2010)

. . . See now § 185.08, Fla. Stat. (2009). . . . chapter by rescinding the legislative act, or ordinance which assesses and imposes taxes authorized in s. 185.08 . . .

CITY OF ST. PETERSBURG St. v. REMIA,, 41 So. 3d 322 (Fla. Dist. Ct. App. 2010)

. . . the board of trustees of the pension plan ... may: (a) Place the income from the premium tax in s. 185.08 . . . police officers included in that pension plan; or (b) May place the income from the premium tax in s. 185.08 . . . The premium tax income provided in section 185.08 authorizes a State excise tax on casualty insurance . . . gross premium receipts from casualty insurance policyholders within a municipality’s boundaries. § 185.08 . . . tax is payable annually after the municipality’s passage of an ordinance assessing and imposing it. § 185.08 . . .

STATE DEPARTMENT OF MANAGEMENT SERVICES v. CITY OF DELRAY BEACH,, 40 So. 3d 835 (Fla. Dist. Ct. App. 2010)

. . . defines “supplemental plan” as [A] plan to which deposits of the premium tax moneys as provided in s. 185.08 . . .

FLORIDA LEAGUE OF CITIES, v. DEPARTMENT OF INSURANCE AND TREASURER,, 25 Fla. Supp. 2d 221 (Fla. Div. Admin. Hearings 1987)

. . . , any local law plan that receives state excise tax premium revenue provided in Sections 175.101 or 185.08 . . .

CITY OF HOLLYWOOD E. v. HOLLYWOOD LODGE FRATERNAL ORDER OF POLICE,, 329 So. 2d 366 (Fla. Dist. Ct. App. 1976)

. . . that the appellant city was using the funds it received pursuant to the tax levied on authority of § 185.08 . . . with the contributions from the police officers, the amount derived from the premium tax provided in § 185.08 . . . pension plan or the official pension committee or agency, may place the income from the premium tax in § 185.08 . . .

C. BAILEY, K. V. E. N. v. CITY OF TAMPA, a B. D., 175 So. 2d 533 (Fla. 1965)

. . . . §§ 185.03, 185.07 and 185.08(1), F.S.A., the City made provision by ordinance 1571-A in 1953 for the . . . opposition to the inferences drawn from these references by respondents, attention is called to F.S. § 185.08 . . . policemen and other employees to participate in the distribution of the tax fund established in §§ 185.07, 185.08 . . . pension plan or the official pension committee or agency, may place the income from the premium tax in § 185.08 . . .

In WISCONSIN CO- OPERATIVE MILK POOL, 35 F. Supp. 787 (E.D. Wis. 1940)

. . . Sec. 185.08 (10), Wisconsin Statutes. Sec. 185.08(4), Wisconsin Statutes. . . .

v. S. Jr. v. v., 31 B.T.A. 994 (B.T.A. 1935)

. . . contend that the corporation’s good will had a value, per share, of $423.56 on September 1, 1919, and $185.08 . . .

PHILADELPHIA, BALTIMORE WASHINGTON RAILROAD CO. v. THE UNITED STATES, 62 Ct. Cl. 537 (Ct. Cl. 1926)

. . . The water for the tub was supplied by the Government. (2) An ash pit was constructed at a cost of $185.08 . . .