Florida Statute 185.08 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XII
MUNICIPALITIES

Chapter 185
MUNICIPAL POLICE PENSIONS

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F.S. 185.08

185.08 State excise tax on casualty insurance premiums authorized; procedure.—For any municipality, chapter plan, local law municipality, or local law plan under this chapter:

(1)(a) Each incorporated municipality in this state described and classified in s. 185.03, as well as each other city or town of this state which on July 31, 1953, had a lawfully established municipal police officers’ retirement trust fund or city fund, by whatever name known, providing pension or relief benefits to police officers 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 hereafter engage in or carry on, the business of casualty insurance as shown by 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, respectively, amounting to .85 percent of the gross amount of receipts of premiums from policyholders on all premiums collected on casualty insurance policies covering property within the corporate limits of such municipalities, respectively.

(b) This section applies to a municipality consisting of a single consolidated government consisting of a former county and one or more municipalities, consolidated pursuant to s. 3 or s. 6(e), Art. VIII of the State Constitution, and to casualty 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, and provided the properties are being provided with police protection services by the consolidated government.

(2) In the case of multiple peril policies with a single premium for both property and casualty coverages in such policies, 30 percent of such premium shall be used as the basis for the .85-percent tax above.

(3) The excise tax shall be payable annually March 1 of each year after the passing of an ordinance assessing and imposing the tax herein authorized. Installments of taxes shall be paid according to the provisions of s. 624.5092(2)(a), (b), and (c).

History.—s. 5, ch. 28230, 1953; s. 2, ch. 61-119; s. 1, ch. 63-196; ss. 13, 35, ch. 69-106; s. 7, ch. 86-42; s. 24, ch. 87-99; s. 15, ch. 88-206; s. 11, ch. 89-167; s. 944, ch. 95-147; s. 48, ch. 99-1; s. 164, ch. 2003-261; s. 2, ch. 2014-28.

F.S. 185.08 on Google Scholar

F.S. 185.08 on Casetext

Amendments to 185.08

Arrestable Offenses / Crimes under Fla. Stat. 185.08

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 185.08.

Annotations, Discussions, Cases:

Cases Citing Statute 185.08

Total Results: 17

City of Wilton Manors v. Department of Management Services, Division of Retirement

Court: Fla. Dist. Ct. App. | Date Filed: 2010-12-01T00:00:00-08:00

Citation: 48 So. 3d 962, 2010 Fla. App. LEXIS 18309, 2010 WL 4861747

Snippet: police officer retirement trust fund. See now § 185.08, Fla. Stat. (2009). The statute contained minimum…which assesses and imposes taxes authorized in s. 185.08, and by furnishing a certified copy of such legislative

City of St. Petersburg v. Remia

Court: Fla. Dist. Ct. App. | Date Filed: 2010-07-16T00:00:00-07:00

Citation: 41 So. 3d 322, 2010 Fla. App. LEXIS 10448, 2010 WL 2788287

Snippet: contributions to the fund. We affirm. Sections 185.19, 185.08, and 185.35, Florida Statutes (2000), are central…(a) Place the income from the premium tax in s. 185.08 in such pension plan for the sole and exclusive…May place the income from the premium tax in s. 185.08 in a separate supplemental plan to pay extra benefits…plan. The premium tax income provided in section 185.08 authorizes a State excise tax on casualty insurance…policyholders within a municipality's boundaries. § 185.08(1). The excise tax is payable annually after the

STATE, DEPARTMENT MANAGEMENT SERVICES v. City of Delray Beach

Court: Fla. Dist. Ct. App. | Date Filed: 2010-07-13T00:00:00-07:00

Citation: 40 So. 3d 835, 2010 Fla. App. LEXIS 10143, 2010 WL 2732873

Snippet: deposits of the premium tax moneys as provided in s. 185.08 are made to provide extra benefits to police officers

Amendments to Florida Rules of Juvenile Procedure

Court: Fla. | Date Filed: 2002-09-05T00:00:00-07:00

Citation: 827 So. 2d 219, 27 Fla. L. Weekly Supp. 747, 2002 Fla. LEXIS 1844, 2002 WL 2018714

Snippet: Juvenile Procedure 8.030, 8.031, 8.085, 8.110, 8.185, 8.201, 8.210, 8.225, 8.245, 8.255, 8.265, 8.275,

Ago

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

Snippet: the basis for the 1.85 percent tax. Compare, s. 185.08(1), Fla. Stat., authorizing the imposition on casualty… within the city's corporate limits; and s. 185.08(2), Fla. Stat., stating that in cases of multiple

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Court: Fla. Att'y Gen. | Date Filed: 1991-03-07T23:53:00-08:00

Snippet: Gardens Code, January 3, 1991. 8 See, ss. 185.07, 185.08, and 185.09, F.S., providing for the creation and

McIntosh v. Althouse

Court: Fla. Dist. Ct. App. | Date Filed: 1985-07-03T00:00:00-07:00

Citation: 472 So. 2d 1257, 1985 Fla. App. LEXIS 15099, 10 Fla. L. Weekly 1646

Snippet: Household Furnishings 119.5 221.1 1.850 Clothing 125.0 185.8 1.486 Transportation 121.3 279.9 2.308 Medical Care

Conroy v. Amoco Oil Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1979-08-07T00:53:00-07:00

Citation: 374 So. 2d 561

Snippet: Refining Co. v. Albritton, 147 Tex. 468, 218 S.W.2d 185, 8 A.L.R.2d 595 (1949). We find no error in the decision

Ago

Court: Fla. Att'y Gen. | Date Filed: 1978-12-21T23:53:00-08:00

Snippet: their employees. See generally ss. 175.091 and 185.08, F. S., regarding the creation and maintenance

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

Snippet: Beach establishing an excise tax pursuant to ss. 185.08 and175.101, F. S., on the gross receipts of insurance…to the city the moneys collected pursuant to ss. 185.08 and 175.101, F. S., until such time as the commissioner…and other employees to participate in ss. 185.07, 185.08 and 185.09 ther retirement funds must be, inter

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

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

City of Hollywood v. Hollywood Lodge 21

Court: Fla. Dist. Ct. App. | Date Filed: 1976-03-19T00:00:00-08:00

Citation: 329 So. 2d 366, 1976 Fla. App. LEXIS 14051

Snippet: 368received pursuant to the tax levied on authority of § 185.08 F.S. “in violation of the legislative mandate as…amount derived from the premium tax provided in § 185.08 and other income sources will be sufficient to … may place the income from the premium tax in § 185.08 in its existing pension fund for the sole and exclusive

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Court: Fla. Att'y Gen. | Date Filed: 1974-08-01T00:53:00-07:00

Snippet: distribution of the tax fund established in ss.185.07, 185.08, and 185.09, F.S. Florida Attorney General

Bailey v. City of Tampa

Court: Fla. | Date Filed: 1965-05-12T00:00:00-07:00

Citation: 175 So. 2d 533, 1965 Fla. LEXIS 3168

Snippet: that is to say under F.S. §§ 185.03, 185.07 and 185.08(1), F.S.A., the City made provision by ordinance…references by respondents, attention is called to F.S. § 185.08, F.S.A., which provides in part: “(1) Each incorporated…distribution of the tax fund established in §§ 185.07, 185.08 and 185.09, their retirement funds must meet each… may place the income from the premium tax in § 185.08 in its existing pension fund for the sole and exclusive

Worden v. Hunt

Court: Fla. Dist. Ct. App. | Date Filed: 1962-12-06T23:53:00-08:00

Citation: 147 So. 2d 548

Snippet: S. 19; 43 Am. Jur., Public Offices, S. 415, P. 185; 8 Am. Jur., Bonds, S. 86, P. 739; 89 A.L.R. 1071.

Tyus v. Apalachicola Northern Railroad Company

Court: Fla. | Date Filed: 1961-05-17T00:53:00-07:00

Citation: 130 So. 2d 580

Snippet: Holland v. Nimitz, 1922, 111 Tex. 419, 239 S.W. 185. [8] It is deemed appropriate to observe that the

Richards v. Nall

Court: Fla. | Date Filed: 1859-07-01T00:00:02-07:52:58

Citation: 8 Fla. 369

Snippet: judgment in that Court on the 23d day of Novem? ■ her, 185,8, ngainst the appellant for the sum of one thousand