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Florida Statute 203.04 | Lawyer Caselaw & Research
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The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 203
GROSS RECEIPTS TAXES
View Entire Chapter
F.S. 203.04
203.04 Construction of laws granting exemptions or exceptions.No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state shall be construed as including or extending to the gross receipts taxes imposed by this chapter unless its application to said chapter, either directly or indirectly, is clearly and specifically expressed and no repeals by implication shall be recognized in this connection. This is a rule of statutory construction to be applied to statutes and laws hereafter enacted.
History.ss. 1, 2, 3, ch. 63-535; s. 49, ch. 91-45; s. 13, ch. 96-397.

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Amendments to 203.04


Arrestable Offenses / Crimes under Fla. Stat. 203.04
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 203.04.



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