Florida Statutes

Fla. Stat. § 185.08 (2025)

State excise tax on casualty insurance premiums authorized; procedure.

✓ 2025 Florida Statutes — current through the 2025 Regular Session Cite as: Fla. Stat. § 185.08 (2025)

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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.

Notes of Decisions

Cited in 4 cases, 1965–2010 · leading case: City of St. Petersburg v. Remia

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City of St. Petersburg v. Remia (2010) fladistctapp · cites it 3× “The premium tax income provided in section 185.08 authorizes a State excise tax on casualty insurance premiums collected by insurance companies.”

City of Hollywood v. Hollywood Lodge 21 (1976) fladistctapp · cites it 3× “The circuit court apparently based the judgment under review upon a finding that the appellant city was using the funds it *368 received pursuant to the tax levied on authority of § 185.08 F.S. “in violation of the legislative mandate as expressed in Section 185.”

Bailey v. City of Tampa (1965) fla · cites it 3× “In opposition to the inferences drawn from these references by respondents, attention is called to F.S. § 185.08, F.S.A., which provides in part: “(1) Each incorporated city or town in this state described and classified in § 185.”

City of Wilton Manors v. Department of Management Services, Division of Retirement (2010) fladistctapp · cites it 2× “See now § 185.08, Fla. Stat. (2009). The statute contained minimum benefit requirements and imposed limitations on municipal use of the tax revenue generated thereby within the city for police pensions.”

— 185.08(1) — 1 case

City of St. Petersburg v. Remia (2010) fladistctapp “The premium tax income provided in section 185.08 authorizes a State excise tax on casualty insurance premiums collected by insurance companies.”

— 185.08(3) — 1 case

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