Florida Statutes
Fla. Stat. § 205.032 (2025)
Levy; counties.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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205.032 Levy; counties.—The governing body of a county may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. However, the governing body must first give at least 14 days’ public notice between the first and last reading of the resolution or ordinance by publishing a notice in a newspaper of general circulation within its jurisdiction as defined by law. The public notice must contain the proposed classifications and rates applicable to the business tax.
Notes of Decisions
Cited in 1
case, 1985–1985 · leading case: Broward Cnty., Florida Bd. of Cnty. Commissioners v. Burnstein, 470 So. 2d 793 (Fla. 4th DCA 1985).
Broward Cnty., Florida Bd. of Cnty. Commissioners v. Burnstein, 470 So. 2d 793 (Fla. 4th DCA 1985). “Section 205.032, Florida Statutes (1972), allowed counties to levy an occupational license tax, provided that: 1) fifteen days’ notice is given by the county between the first and last readings of the resolution or ordinance, in a newspaper of general circulation; and 2) the…”
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