Florida Statute 205.0315 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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205.0315 Ordinance adoption after October 1, 1995.—Beginning October 1, 1995, a county or municipality that has not adopted a business tax ordinance or resolution may adopt a business tax ordinance. The business tax rate structure and classifications in the adopted ordinance must be reasonable and based upon the rate structure and classifications prescribed in ordinances adopted by adjacent local governments that have implemented s. 205.0535. If no adjacent local government has implemented s. 205.0535, or if the governing body of the county or municipality finds that the rate structures or classifications of adjacent local governments are unreasonable, the rate structure or classifications prescribed in its ordinance may be based upon those prescribed in ordinances adopted by local governments that have implemented s. 205.0535 in counties or municipalities that have a comparable population.

History.—s. 1, ch. 93-180; s. 4, ch. 2006-152.

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Amendments to 205.0315

Annotations, Discussions, Cases:

Cases Citing Statute 205.0315

Total Results: 7

Ago

Florida Attorney General Reports | Filed: Mar 24, 2004 | Docket: 3256087

Published

adopted an occupational license tax pursuant to section 205.0315, Florida Statutes. The City of Gainesville

Ago

Florida Attorney General Reports | Filed: Nov 3, 2003 | Docket: 3258431

Published

proceed to revise its rate structure pursuant to section 205.0315, Florida Statutes? Section 1(a), Article VII

Ago

Florida Attorney General Reports | Filed: Dec 10, 2002 | Docket: 3257043

Published

ordinance or resolution by October 1, 1995, section 205.0315, Florida Statutes, authorizes the adoption

Ago

Florida Attorney General Reports | Filed: Mar 26, 2002 | Docket: 3257646

Published

structure for its occupational license tax.6 Section 205.0315, Florida Statutes, states: "Beginning October

Ago

Florida Attorney General Reports | Filed: Oct 30, 1996 | Docket: 3258823

Published

A. Butterworth Attorney General RAB/tgk 1 Section 205.0315, Fla. Stat. (1995), authorizes municipalities

Ago

Florida Attorney General Reports | Filed: Oct 23, 1996 | Docket: 3258064

Published

occupational license tax ordinance pursuant to section 205.0315, Florida Statutes, notwithstanding the fact

Ago

Florida Attorney General Reports | Filed: Jul 21, 1995 | Docket: 3258430

Published

ordinance may adopt a new ordinance pursuant to section 205.0315, Florida Statutes. The City of Plantation

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