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Florida Statute 205.0315 - Full Text and Legal Analysis Florida Statute 205.0315 | Lawyer Caselaw & Research
Fla. Stat. § 205.0315 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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.

Cases Citing F.S. 205.0315

Fla. Stat. § 205.0315 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
7 resultsSort: Relevance · Newest · Treatment
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Ago (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
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Ago (Fla. Att'y Gen. 1996).

Published | Florida Attorney General Reports

occupational license tax ordinance pursuant to section 205.0315, Florida Statutes, notwithstanding the fact
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Ago (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
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Ago (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....
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Ago (Fla. Att'y Gen. 2004).

Published | Florida Attorney General Reports

adopted an occupational license tax pursuant to section 205.0315, Florida Statutes. The City of Gainesville
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Ago (Fla. Att'y Gen. 1995).

Published | Florida Attorney General Reports

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

This Florida statute resource is curated by Florida Bar member Graham W. Syfert, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.