Florida/Georgia Personal Injury & Workers Compensation

...y may levy an occupational license tax for the privilege of engaging in or managing any business, profession or occupational within its jurisdiction. Such a tax may be levied pursuant to a resolution or ordinance by the governing body of the county. Section 205.032 , F.S....

the question of law posed by your letter. Section 205.032, F.S., provides in pertinent part: The

municipality for that tax year. RAB/tjw 1 Section 205.032, F.S. And see, s. 205.033, F.S., setting forth

General CC/tjw 1 See, s. 205.013, Fla. Stat. 2 Section 205.032, Fla. Stat. See, s. 205.022(1), Fla. Stat.

General CC/tjw 1 See s. 205.013, Fla. Stat. 2 Section 205.032, Fla. Stat. See s. 205.022(1), Fla. Stat.,

HERSEY, Judge. In this class action the county appeals from a judgment requiring it to refund $790,435.00 collected from attorneys as occupational license fees from 1980 to 1984. 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 gene...

...pplicable, reciting only the title of the proposed ordinance. The trial court ruled that the ordinance was void for failure to comply with the notice requirements of the statute. Appellant argues that its failure to follow the procedure set forth in section 205.032, Florida Statutes (1981), did not render the ordinance invalid, because the procedure was not required....

Your question is answered in the negative. Section 205.032, F.S., provides that a county may impose "an

...All other forms of taxation shall be preempted to the state except as provided by general law." Section 9 of this same Article provides that counties shall be authorized to levy ad valorem taxes and may be authorized by general law to levy other taxes for their purpose with certain exceptions. Section 205.032 , F.S., authorizes the governing body of a county to levy "an occupational license tax for the privilege of engaging in or managing any business, profession or occupation within its jurisdiction." Certain notice requirements are also...

...City of Dunedin, 329 So.2d 314 , 317 (Fla. 1976), petition for cert. denied, 444 U.S. 867 (1979); Belcher Oil Company v. Dade County, 271 So.2d 118 , 122 (Fla. 1972). See generally, 53 C.J.S. Licenses s. 9. 6 The act is so designated by s. 205.013 , F.S. 7 Section 205.032 , F.S....