The 2023 Florida Statutes (including Special Session C)
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. . . Referring specifically to the imposition of a license tax by a municipality, Section 624.520(1), Florida . . .
. . . The appellee’s contention was that it was exempt from any ad valorem tax based on Section 624.520(1), . . . Florida Statutes (1971), which states: 624.520 Preemption by state.— (1) This state hereby preempts . . . Therefore, an ad valorem tax is not preempted by Section 624.520, Florida Statutes. . . . The statute was the apparent predecessor to Section 624.520, Florida Statutes (1971). . . . The wording of that statute was similar to Section 624.520, Florida Statutes. . . .