Fla. Stat. § 205.013
Short title
This chapter shall be known and may be cited as the “Local Business Tax Act.”
Florida Statutes Chapter 205 — LOCAL BUSINESS TAXES
Florida · statute · Fla. Stat. ch. 205 · 34 active provisions
Fla. Stat. § 205.022
Definitions
When used in this chapter, the following terms and phrases shall have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning:(1) “Business,” “profession,” and “occupation” do not include the customary religious, charitable, or educational activities of nonprofit rel…
Fla. Stat. § 205.023
Requirement to report status of fictitious name registration
As a prerequisite to receiving a local business tax receipt under this chapter or transferring a business license under s. 205.033(2) or s. 205.043(2), the applicant or new owner must present to the county or municipality that has jurisdiction to issue or transfer the receipt either:(1) A copy of the applicant’s or new…
Fla. Stat. § 205.0315
Ordinance adoption after October 1, 1995
Beginning October 1, 1995, a county or municipality that has not adopted a business tax ordinance or resolution may adopt a business tax ordinance. The business tax rate structure and classifications in the adopted ordinance must be reasonable and based upon the rate structure and classifications prescribed in ordinanc…
Fla. Stat. § 205.032
Levy; counties
The governing body of a county may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. However, the governing body must first give at least 14 days’ public notice between the first and last reading of…
Fla. Stat. § 205.033
Conditions for levy; counties
(1) The following conditions are imposed on the authority of a county 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 county implements s. 205.0535 or adopts a new business tax ordinance under s. 205.0315, a business…
Fla. Stat. § 205.042
Levy; municipalities
The governing body of an incorporated municipality may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. However, the governing body must first give at least 14 days’ public notice between the first…
Fla. Stat. § 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…
Fla. Stat. § 205.044
Municipal business tax measured by gross receipts may continue
Notwithstanding the creation of s. 205.055 and the repeal of s. 205.171 by chapters 2018-80 and 2018-118, Laws of Florida, a municipality that imposes a business tax on merchants which is measured by gross receipts from the sale of merchandise or services, or both, may continue to impose such tax and may, by ordinance,…
Fla. Stat. § 205.045
Transfer of administrative duties
The governing body of a municipality that levies a business tax may request that the county in which the municipality is located issue the municipal receipt and collect the tax thereon. The governing body of a county that levies a business tax may request that municipalities within the county issue the county receipt a…
Fla. Stat. § 205.053
Business tax receipts; dates due and delinquent; penalties
(1) All business tax receipts shall be sold by the appropriate tax collector beginning July 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first work…
Fla. Stat. § 205.0532
Revocation or refusal to renew; doing business with Cuba
Any local governing authority issuing a business tax receipt to any individual, business, or entity under this chapter may revoke or refuse to renew such receipt if the individual, business, or entity, or parent company of such individual, business, or entity, is doing business with Cuba.
Fla. Stat. § 205.0535
Reclassification and rate structure revisions
(1) By October 1, 2008, any municipality that has adopted by ordinance a local business tax after October 1, 1995, may by ordinance reclassify businesses, professions, and occupations and may establish new rate structures, if the conditions specified in subsections (2) and (3) are met. A person who is engaged in the bu…
Fla. Stat. § 205.0536
Distribution of county revenues
A county that establishes a new rate structure under s. 205.0535 shall retain all business tax revenues collected from businesses, professions, or occupations whose places of business are located within the unincorporated portions of the county. Any business tax revenues collected by a county that establishes a new rat…
Fla. Stat. § 205.0537
Vending and amusement machines
The business premises where a coin-operated or token-operated vending machine that dispenses products, merchandise, or services or where an amusement or game machine is operated must assure that any required municipal or county business tax receipt for the machine is secured. The term “vending machine” does not include…
Fla. Stat. § 205.054
Business tax; partial exemption for engaging in business or occupation in enterprise zone
(1) Notwithstanding the provisions of s. 205.033(1)(a) or s. 205.043(1)(a), the governing body of a county or municipality may authorize by appropriate resolution or ordinance, adopted pursuant to the procedure established in s. 205.032 or s. 205.042, the exemption of 50 percent of the business tax levied for the privi…
Fla. Stat. § 205.055
Exemptions; veterans, spouses of veterans and certain servicemembers, and low-income persons
(1) The following persons are entitled to an exemption from a business tax and any fees imposed under this chapter:(a) A veteran of the United States Armed Forces who was honorably discharged upon separation from service, or the spouse or unremarried surviving spouse of such a veteran.(b) The spouse of an active duty m…
Fla. Stat. § 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 o…
Fla. Stat. § 205.064
Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions
(1) A local business tax receipt is not required of any person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or products manufactured therefrom, except intoxicating liquors, wine, or beer, when such produc…
Fla. Stat. § 205.065
Exemption; nonresident persons regulated by the Department of Business and Professional Regulation
If any person engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation has paid a business tax for the current year to the county or municipality in the state where the person’s permanent business location or branch office is maintained, no other…
Fla. Stat. § 205.066
Exemptions; employees
(1) An individual who engages in or manages a business, profession, or occupation as an employee of another person 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. An individual acting in the capacity of an independent contractor is n…
Fla. Stat. § 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 govern…
Fla. Stat. § 205.162
Exemption allowed certain disabled persons, the aged, and widows with minor dependents
(1) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of $1,000, may engage in any business or occupation in counties in which they live without being…
Fla. Stat. § 205.191
Religious tenets; exemption
This chapter does not require a business tax receipt for practicing the religious tenets of any church.
Fla. Stat. § 205.192
Charitable, etc., organizations; occasional sales, fundraising; exemption
A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members, and the proceeds derived from the activities are used exclusively in the char…
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