Florida Statute 205.032 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

View Entire Chapter

F.S. 205.032

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.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 2, ch. 93-180; s. 5, ch. 2006-152.

F.S. 205.032 on Google Scholar

F.S. 205.032 on CourtListener

Amendments to 205.032

Annotations, Discussions, Cases:

Cases Citing Statute 205.032

Total Results: 9

Ago

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

Published

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

Ago

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

Published

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

Ago

Florida Attorney General Reports | Filed: Nov 9, 1992 | Docket: 3259022

Published

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

Ago

Florida Attorney General Reports | Filed: Apr 3, 1990 | Docket: 3259002

Published

act is so designated by s. 205.013, F.S. 7 Section 205.032, F.S. 8 Section 205.033(1)(a), F.S. 9 Section

Broward County, Florida Board of County Commissioners v. Burnstein

470 So. 2d 793, 10 Fla. L. Weekly 1456, 1985 Fla. App. LEXIS 14564

District Court of Appeal of Florida | Filed: Jun 12, 1985 | Docket: 64612563

Published

occupational license fees from 1980 to 1984. Section 205.032, Florida Statutes (1972), allowed counties

Ago

Florida Attorney General Reports | Filed: Jul 13, 1984 | Docket: 3259034

Published

for their purpose with certain exceptions. Section 205.032, F.S., authorizes the governing body of a county

Ago

Florida Attorney General Reports | Filed: Sep 30, 1983 | Docket: 3257907

Published

ordinance by the governing body of the county. Section 205.032, F.S. The authority of a county governing body

Ago

Florida Attorney General Reports | Filed: Sep 1, 1983 | Docket: 3258120

Published

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

Ago

Florida Attorney General Reports | Filed: Jul 19, 1974 | Docket: 3257100

Published

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