CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
A. Butterworth Attorney General RAB/tgk 1 Section
205.0315, Fla. Stat. (1995), authorizes municipalities
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
occupational license tax ordinance pursuant to section
205.0315, Florida Statutes, notwithstanding the fact
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
proceed to revise its rate structure pursuant to section
205.0315, Florida Statutes? Section 1(a), Article VII
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
...classifications and be uniform throughout any class. 2 A further condition is contained in section
205.043 (1)(b), Florida Statutes, as follows: "Unless the municipality implements s.
205.0535 or adopts a new occupational license tax ordinance under s.
205.0315 , an occupational license tax levied under this subsection may not exceed the rate in effect in the municipality for the year beginning October 1, 1971; however, beginning October 1, 1980, the municipal governing body may increase occupational license taxes authorized by this chapter....
...5 Thus, a municipality must have enacted an ordinance on or before October 1, 1995, to avail itself of the authorization in section
205.0535 , Florida Statutes, to reclassify businesses, professions, and occupations, or to establish a new rate structure for its occupational license tax. 6 Section
205.0315 , Florida Statutes, states: "Beginning October 1, 1995, a county or municipality that has not adopted an occupational license tax ordinance or resolution may adopt an occupational license tax ordinance....
...Barquet ,
358 So.2d 230 (Fla. 3d DCA 1978). 6 See , Op. Att'y Gen. Fla. 96-83 (1996) (county foregoing option to enact new occupational license tax by October 1, 1995, not authorized to enact a new occupational license tax ordinance after that date). 7 Section
205.0315 , Fla....
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
ordinance or resolution by October 1, 1995, section
205.0315, Florida Statutes, authorizes the adoption
