The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 203
GROSS RECEIPTS TAXES

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F.S. 203.03

203.03 Penalties.—

(1) Any officer, agent, or representative of any such person who receives any payment for the furnishing of the things or the services above mentioned without first complying with the provisions of this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(2) Any person who willfully violates or fails to comply with any of the provisions of this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.—s. 4, ch. 15658, 1931; CGL 1936 Supp. 7455(3); s. 108, ch. 71-136; s. 69, ch. 87-6; s. 42, ch. 87-101; s. 15, ch. 91-224.

F.S. 203.03 on Google Scholar

F.S. 203.03 on Casetext

Amendments to 203.03

Arrestable Offenses / Crimes under Fla. Stat. 203.03

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

S203.03 1 - TAX REVENUE - RECEIVE PAYMENT NOT COMPLY GROSS RECEIPT TAX - M: F

S203.03 2 - TAX REVENUE - GROSS RECEIPT TAX VIOLATION - M: F

Annotations, Discussions, Cases:

Cases from cite.case.law:

FELDMAN, v. E. BOWSER,, 315 F. Supp. 3d 299 (D.D.C. 2018)

. . . Code § 1-203.03(a). . . .

COUNCIL OF THE DISTRICT OF COLUMBIA, v. C. GRAY, S., 42 F. Supp. 3d 134 (D.D.C. 2014)

. . . Code § 1-203.03. . . . Id. § 1-203.03(a). . . . Id. § 1-203.03(b). . . . Id. l-203.03(d). B. . . . Off.Code § 1-203.03(d) (emphasis added). . . .

NORTH OLMSTED CHAMBER OF COMMERCE, v. CITY OF NORTH OLMSTED,, 86 F. Supp. 2d 755 (N.D. Ohio 2000)

. . . Mihalic requested return of the sign he was told he had to pay the City $203.03 for reimbursement for . . .

BERRY, U. S. v. JUDGES OF UNITED STATES ARMY COURT OF MILITARY REVIEW SITTING EN BANC,, 37 M.J. 158 (C.M.A. 1993)

. . . See generally 9 Moore’s Federal Practice § 203.03-04 at 3-14 (2d ed.1992). . . .

TIMBERLAND PAVING AND CONSTRUCTION CO. v. UNITED STATES, Co., 18 Cl. Ct. 129 (Cl. Ct. 1989)

. . . The contract did not specify the method of excavation except as follows: Section 203.03 Unless otherwise . . .

WARD, v. HECKLER,, 786 F.2d 844 (D.C. Cir. 1986)

. . . Accordingly, considering Ward’s exertional limitations and nonexertional pain, and using Rule 203.03 . . .

In McLINN, F V FJORD, In JOHNSON F V SUPERSONIC, CHURCHILL, v. F V FJORD F V SUPERSONIC, F V SUPERSONIC F V SUPERSONIC,, 739 F.2d 1395 (9th Cir. 1984)

. . . Lucas, Moore’s Federal Practice ¶ 203.03 (2d ed. 1980); 15 C. Wright, A. Miller & E. . . .

JANSEN d b a v. R. DAVIS V., 405 So. 2d 1067 (Fla. Dist. Ct. App. 1981)

. . . except that there was no affidavit or testimony to support the two hundred three dollar and three cent ($203.03 . . .

B. v., 22 T.C. 893 (T.C. 1954)

. . . does not contest this. (8) The petitioners show as a note receivable on January 1,1943, an amount of $203.03 . . .

KEMP v. CRESTON TRANSFER CO., 70 F. Supp. 521 (N.D. Iowa 1947)

. . . In Rogets’ International Thesaurus, Sec. 203.03 it is stated that “defile” is connected with narrowness . . .

Q. v., 39 B.T.A. 989 (B.T.A. 1939)

. . . computed as follows: Taxes accrued, and paid i» 1982 November 28, 1932 — Payment county personal taxes_$203.03 . . .

J. L. S. A. v., 14 B.T.A. 1259 (B.T.A. 1920)

. . . In the account of the Atchison Lea Products Co. the face value of the old account was $203.03. . . .

In HENSCHEL, 114 F. 968 (S.D.N.Y. 1902)

. . . Hayes & Co., for the respective sums of $203.03 and $32.95, and that the petitioners have execution therefor . . . court costs were taxed against the respondents in favor of the appellants, respectively, in the sum of $203.03 . . .