166.201

Taxes and charges.

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166.201 Taxes and charges.—A municipality may raise, by taxation and licenses authorized by the constitution or general law, or by user 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.

History.—s. 1, ch. 73-129.

Notes of Decisions

Cited in 2 cases, 1989–2007 · leading case: City of New Smyrna Beach v. BD. OF TRUSTEES, INTERNAL IMP. TR. F.

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City of New Smyrna Beach v. BD. OF TRUSTEES, INTERNAL IMP. TR. F. (1989) fladistctapp “* * * * * * Section 166.201 expressly authorizes a municipality to charge user fees: Taxes and charges.”

Barcena v. Department of Off-Street Parking (2007) flsd “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.”

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