The 2023 Florida Statutes (including Special Session C)
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. . . All parties agree that effective October 1, 2001, sections 166.231 et seq. were amended and the tax no . . .
. . . . § 166.231, from UMSA residents, whereas the municipalities collect these taxes from their residents . . .
. . . However, the provisions of this chapter shall not affect the authority and powers granted in s. 166.231 . . .
. . . However, the provisions of this chapter shall not affect the authority and powers granted in s. 166.231 . . .
. . . Orange County, Fla., Code 17-236(c); § 166.231(9), Fla. Stat. (1999). . . . Under Florida Statutes § 166.231(9)[,] a local government may levy a tax— known as a “public service . . . However the provisions of this chapter shall not affect the authority and powers granted in s. 166.231 . . . The 1999 version of section 166.231(9) is applicable to the instant case. . . . Section 166.231(9), Florida Statutes (1999) authorizes local governments to levy the pub-lie service . . .
. . . the City imposed a municipal service tax on certain telecommunications services pursuant to section 166.231 . . . Section 166.231(9)(a)(2), Florida Statutes (1993), specifically prohibits municipalities from taxing . . . See §§ 166.231(9)(a)(2), 203.012(5)(a), (b), Fla. Stat. (1993). . . .
. . . Service Commission, Chapter 364 specifically states that “the authority and powers granted in Sections 166.231 . . . Stat. § 166.231(9). That provision is not relevant to this discussion. . . . .
. . . . § 166.231(9). That provision is not relevant to this discussion. . . . .
. . . County, a charter county, adopted Orange County Ordinance 91-17 (August 6, 1991) pursuant to section 166.231 . . . charter county is without the power or authority to enact a public service tax pursuant to section 166.231 . . . This would include a public service tax pursuant to section 166.231. . . .
. . . . § 166.231; § 180.14. 9. . . .
. . . (Supp.1947)) (as amended at § 166.231, Fla.Stat. (1983)). . . . The public service tax statute, § 166.231, Fla.Stat. (1983), which authorizes Dade County to levy the . . . The current version of the public service tax statute, § 166.231, Fla.Stat. (1985), does not include . . . The interrelationship of chapter 203 and section 166.231 is evident from the legislature’s reference . . . These legislative directives lead to the conclusion that the legislature intended in section 166.231 . . .
. . . Section 166.231 of Florida Statutes (1981) allows municipalities to levy a tax, up to ten percent, on . . . The 1974 legislature added subsection 166.231(l)(b) which exempts “fuel adjustment charges” from the . . . Thatcher’s cross claim against the city requesting a declaratory judgment construing section 166.231( . . . (codified as amended at § 166.231(1), Fla.Stat. (1981)). . . . The relevant language of section 166.231 reads: 166.231 Municipalities; public service tax.— (l)(a) A . . .
. . . Const. (1968) and Section 166.231(1), Fla.Stat. (1973), the City adopted an ordinance imposing a 10% . . . Sections 166.231(1) and (4), Fla.Stat. (1973), provide: “(l)(a) A municipality may levy a tax on the . . . alleged statutory basis for state taxation by municipalities, we note that the “grant” clause in Section 166.231 . . . The City suggests, however, that the authorization can be read from the “exemption” clause of Section 166.231 . . . Section 166.231 appears in the “Municipal Finance and Taxation” Part of the Municipal Home Rule Powers . . .
. . . charge which was imposed prior to October 1, 1973, subject to municipal, tax pursuant to Florida Statute 166.231 . . . Based on the clear language of Florida Statute 166.231(1) (b) (1974), we reverse. . . . Florida legislature enacted Chapter 109 of the Laws of Florida, 1974, which amended Florida Statute 166.231 . . . Subsection 166.231(1), Florida Statutes, 1973, is amended to read: “166.231 Municipalities; public service . . . Florida Statute 166.231(1) (b) (1974). . Van Pelt v. . . .