Florida/Georgia Personal Injury & Workers Compensation

...ct matter upon which the state Legislature may act, except: * * * * * * (b) Any subject expressly prohibited by the constitution; (c) Any subject expressly preempted to state or county government by the constitution or by general law ... * * * * * * Section 166.201 expressly authorizes a municipality to charge user fees: Taxes and charges....

QUESTION: Does the City of Naples have the authority under the Home Rule Act to impose an excise tax in the form of a documentary stamp tax upon transfers of real property within the city? SUMMARY: Neither s. 166.201 , F.S....

...municipalities may be granted the power to levy any tax only by general law, and any municipal excise taxes not so authorized must necessarily fall by virtue of the aforecited constitutional preemption clause. Birdsong Motors, Inc., supra, at p. 3 . Section 166.201 , F.S., created by s. 1, Ch. 73-129, Laws of Florida, the Municipal Home Rule Powers Act, provides: 166.201 Taxes and charges....

...charges or fees authorized by ordinance, amounts of money which are necessary for the conduct of municipal government and may enforce their receipt and collection in the manner prescribed by ordinance not inconsistent with law. (Emphasis supplied.) Section 166.201 , F.S., is no authority for imposition of the excise tax in question since this section does not grant any taxing power....

your question is answered in the negative. Section 166.201, F.S., provides: A municipality may raise

certain enumerated exceptions.1 In addition, section 166.201, Florida Statutes, provides that a municipality

occupation engaged in interstate commerce. Section 166.201, F.S., provides that: A municipality may raise

...In Count V of the First Amended Complaint, Plaintiff alleges: 77. The contract between DOSP and Molina Towing, Inc. provides that Molina Towing, Inc. must charge vehicle owners a $25.00 administrative fee. 78. The imposition of an administrative fee payable to DOSP was illegal because Florida Statute § 166.201 provides that municipal fees shall be set by ordinance....

branch office in the municipality in question. Section 166.201, F. S., provides that: A municipality may raise

...lause. City of Tampa v. Birdsong Motors, Inc., 261 So.2d 1 (Fla. 1972); AGO 074-270. The issue then becomes whether any tax on the rental of real property for house trailer uses and purposes by the City of Winter Garden is authorized by general law. Section 166.201 , F....

law). See also AGO's 076-186 and 074-270. Section 166.201, F. S., provides that a municipality may raise

prescribe user charges or fees by ordinance. Section 166.201, F.S. They may borrow money and issue improvement