Florida Statute 175.101 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XII
MUNICIPALITIES

Chapter 175
FIREFIGHTER PENSIONS

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F.S. 175.101

175.101 State excise tax on property insurance premiums authorized; procedure.—For any municipality, special fire control district, chapter plan, local law municipality, local law special fire control district, or local law plan under this chapter:

(1) Each municipality or special fire control district in this state described and classified in s. 175.041, having a lawfully established firefighters’ pension trust fund or municipal fund or special fire control district fund, by whatever name known, providing pension benefits to firefighters as provided under this chapter, may assess and impose on every insurance company, corporation, or other insurer now engaged in or carrying on, or who shall hereinafter engage in or carry on, the business of property insurance as shown by the records of the Office of Insurance Regulation of the Financial Services Commission, an excise tax in addition to any lawful license or excise tax now levied by each of the municipalities or special fire control districts, respectively, amounting to 1.85 percent of the gross amount of receipts of premiums from policyholders on all premiums collected on property insurance policies covering property within the corporate limits of such municipalities or within the legally defined boundaries of special fire control districts, respectively. Whenever the boundaries of a special fire control district that has lawfully established a firefighters’ pension trust fund encompass a portion of the corporate territory of a municipality that has also lawfully established a firefighters’ pension trust fund, that portion of the tax receipts attributable to insurance policies covering property situated both within the municipality and the special fire control district shall be given to the fire service provider. For the purpose of this section, the boundaries of a special fire control district include an area that has been annexed until the completion of the 4-year period provided for in s. 171.093(4), or other agreed-upon extension, or if a special fire control district is providing services under an interlocal agreement executed in accordance with s. 171.093(3). The agent shall identify the fire service provider on the property owner’s application for insurance. Remaining revenues collected pursuant to this chapter shall be distributed to the municipality or special fire control district according to the location of the insured property.

(2) In the case of multiple peril policies with a single premium for both the property and casualty coverages in such policies, 70 percent of such premium shall be used as the basis for the 1.85-percent tax.

(3) This excise tax shall be payable annually on March 1 of each year after the passage of an ordinance, in the case of a municipality, or resolution, in the case of a special fire control district, assessing and imposing the tax authorized by this section. Installments of taxes shall be paid according to the provision of s. 624.5092(2)(a), (b), and (c).

This section also applies to any municipality consisting of a single consolidated government which is made up of a former county and one or more municipalities, consolidated pursuant to the authority in s. 3 or s. 6(e), Art. VIII of the State Constitution, and to property insurance policies covering property within the boundaries of the consolidated government, regardless of whether the properties are located within one or more separately incorporated areas within the consolidated government, provided the properties are being provided fire protection services by the consolidated government. This section also applies to any municipality, as provided in s. 175.041(3)(c), which has entered into an interlocal agreement to receive fire protection services from another municipality participating under this chapter. The excise tax may be levied on all premiums collected on property insurance policies covering property located within the corporate limits of the municipality receiving the fire protection services, but will be available for distribution to the municipality providing the fire protection services.

History.—s. 1, ch. 63-249; s. 2, ch. 67-218; ss. 13, 35, ch. 69-106; s. 6, ch. 81-168; s. 6, ch. 86-41; s. 23, ch. 87-99; s. 14, ch. 88-206; s. 10, ch. 89-167; s. 19, ch. 93-193; s. 8, ch. 99-1; s. 2, ch. 2002-29; s. 161, ch. 2003-261; s. 3, ch. 2005-205; s. 6, ch. 2009-97.

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Amendments to 175.101

Arrestable Offenses / Crimes under Fla. Stat. 175.101

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 175.101.

Annotations, Discussions, Cases:

Cases Citing Statute 175.101

Total Results: 11

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Court: Fla. Att'y Gen. | Date Filed: 2003-11-02T23:53:00-08:00

Snippet: distribution of the tax fund established pursuant to s. 175.101, local law plans must meet the minimum benefits…distribution of the tax fund established in section 175.101, specifically stating that "local law plans

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Court: Fla. Att'y Gen. | Date Filed: 2001-09-21T00:53:00-07:00

Snippet: Butterworth Attorney General RAB/tjw 1 See, s. 175.101, Fla. Stat., entitled "State excise tax on…corporate limits of the municipality. And see, s. 175.101(2), Fla. Stat., stating that in the case of multiple

Florida League of Cities v. DER

Court: Fla. Dist. Ct. App. | Date Filed: 1992-08-18T00:53:00-07:00

Citation: 603 So. 2d 1363

Snippet: results in some inequality.'" Id. at 175, 101 S.Ct. at 459, 66 L.Ed.2d at 376 (quoting Dandridge

Florida League of Cities, Inc. v. Department of Insurance and Treasurer

Court: Fla. Dist. Ct. App. | Date Filed: 1989-02-27T23:53:00-08:00

Citation: 540 So. 2d 850

Snippet: plans. Section 175.321 stated that "sections 175.101-175.121 and 175.131-175.151 shall be applicable…the distribution of tax funds established in ss. 175.101-175.121 and 175.131-175.151, their pension funds…not amended in 1986 and states in part: Sections 175.101-175.121 and 175.131-175.151 shall be applicable…revenue from the tax fund established in Sections 175.101-175.121 and 175.131-175.151, Florida Statutes.&…may place the income from the premium tax in s. 175.101 in its existing pension fund ... where it shall

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Court: Fla. Att'y Gen. | Date Filed: 1984-11-01T23:53:00-08:00

Snippet: distribution thereof should be reviewed. And see, s 175.101, F.S., establishing a two-percent excise tax on

BD. OF TRUSTEES OF CITY OF DUNEDIN v. Dulje

Court: Fla. Dist. Ct. App. | Date Filed: 1984-07-20T00:53:00-07:00

Citation: 453 So. 2d 177

Snippet: expressly pre-empts municipal law as to sections 175.101-175.121 and sections 175.131-175.151. Section 175.321

Sasso v. Ram Property Management

Court: Fla. Dist. Ct. App. | Date Filed: 1983-04-29T00:53:00-07:00

Citation: 431 So. 2d 204

Snippet: Railroad Retirement Board v. Fritz, 449 U.S. 166, 175, 101 S.Ct. 453, 459, 66 L.Ed.2d 368 (1980), the Supreme

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Court: Fla. Att'y Gen. | Date Filed: 1979-12-17T23:53:00-08:00

Snippet: one-half ot the excise tax provided for in s. 175.101, F. S., or, in certain instances, 6 percent of

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Court: Fla. Att'y Gen. | Date Filed: 1978-04-26T23:53:00-08:00

Snippet: the moneys collected pursuant to ss. 185.08 and 175.101, F. S., until such time as the commissioner is …may place the income from the premium tax in s. 175.101 in its existing pension fund for firemen . . .

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Court: Fla. Att'y Gen. | Date Filed: 1978-01-02T23:53:00-08:00

Snippet: the municipalities. See generally, ss. 175.091-175.101 and ss. 185.07-185.08, F. S., regarding the creation

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Court: Fla. Att'y Gen. | Date Filed: 1975-10-29T23:53:00-08:00

Snippet: policies covering property in that area under s. 175.101, F.S.? SUMMARY: A municipality providing fire protection…policies covering property in such areas. Section 175.101, supra, in pertinent part provides that: Each municipality…exercised extraterritorially. On the contrary, s. 175.101 limits the excise tax to premiums on policies &