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Florida Statute 205.033 - Full Text and Legal Analysis
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 205
LOCAL BUSINESS TAXES
View Entire Chapter
F.S. 205.033
205.033 Conditions for levy; counties.
(1) The following conditions are imposed on the authority of a county governing body to levy a business tax:
(a) The tax must be based upon reasonable classifications and must be uniform throughout any class.
(b) Unless the county implements s. 205.0535 or adopts a new business tax ordinance under s. 205.0315, a business tax levied under this subsection may not exceed the rate provided by this chapter in effect for the year beginning October 1, 1971; however, beginning October 1, 1980, the county governing body may increase business taxes authorized by this chapter. The amount of the increase above the tax rate levied on October 1, 1971, for taxes levied at a flat rate may be up to 100 percent for business taxes that are $100 or less; 50 percent for business taxes that are between $101 and $300; and 25 percent for business taxes that are more than $300. Beginning October 1, 1982, the increase may not exceed 25 percent for taxes levied at graduated or per unit rates. Authority to increase business taxes does not apply to licenses or receipts granted to any utility franchised by the county for which a franchise fee is paid.
(c) A receipt is not valid for more than 1 year, and all receipts expire on September 30 of each year, except as otherwise provided by law.
(2) Any receipt may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of up to 10 percent of the annual business tax, but not less than $3 nor more than $25, and presentation of the original receipt and evidence of the sale.
(3) Upon written request and presentation of the original receipt, any receipt may be transferred from one location to another location in the same county upon payment of a transfer fee of up to 10 percent of the annual business tax, but not less than $3 nor more than $25.
(4) The revenues derived from the business tax, exclusive of the costs of collection and any credit given for municipal business taxes, shall be apportioned between the unincorporated area of the county and the incorporated municipalities located therein by a ratio derived by dividing their respective populations by the population of the county. This subsection does not apply to counties that have established a new rate structure under s. 205.0535.
(5) The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the governing authority of the county, according to the ratio of the unincorporated area, within 15 days following the month of receipt. This subsection does not apply to counties that have established a new rate structure under s. 205.0535.
(6)(a) Each county, as defined in s. 125.011(1), or any county adjacent thereto may levy and collect, by an ordinance enacted by the governing body of the county, an additional business tax up to 50 percent of the appropriate business tax imposed under subsection (1).
(b) Subsections (4) and (5) do not apply to any revenues derived from the additional tax imposed under this subsection. Proceeds from the additional business tax must be placed in a separate interest-earning account, and the governing body of the county shall distribute this revenue, plus accrued interest, each fiscal year to an organization or agency designated by the governing body of the county to oversee and implement a comprehensive economic development strategy through advertising, promotional activities, and other sales and marketing techniques.
(c) An ordinance that levies an additional business tax under this subsection may not be adopted after January 1, 1995.
(7) Notwithstanding any other provisions of this chapter, the revenue received from a county business tax may be used for overseeing and implementing a comprehensive economic development strategy through advertising, promotional activities, and other sales and marketing techniques.
History.s. 1, ch. 72-306; s. 1, ch. 73-144; s. 1, ch. 77-55; s. 54, ch. 80-274; s. 1, ch. 82-72; s. 1, ch. 85-209; s. 1, ch. 86-298; s. 3, ch. 93-180; s. 12, ch. 97-95; s. 6, ch. 2006-152.

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Amendments to 205.033


Annotations, Discussions, Cases:

Cases Citing Statute 205.033

Total Results: 10

Ago

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

Published

registration, examination, or inspection. Id. 3 Section 205.033, Fla. Stat. 4 See s. 8, Ch. 93-180, Laws of

Ago

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

Published

the scope of section 205.0315. Pursuant to section 205.033(1)(b), Florida Statutes: "Unless the county

Ago

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

Published

on the rate adopted in 1982 as provided in section 205.033(1)(b), Florida Statutes. According to information

Ago

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

Published

municipal and county occupational license taxes.4 Section 205.033(4) and (5), F.S., in establishing the conditions

Ago

Florida Attorney General Reports | Filed: Jan 8, 1991 | Docket: 3258265

Published

concur in your opinion. AS TO QUESTION 1: Section 205.033, F.S., sets forth certain conditions for the

Ago

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

Published

7 Section 205.032, F.S. 8 Section 205.033(1)(a), F.S. 9 Section 205.033(1)(c), F.S. 10 367 So.2d 207

Ago

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

Published

classifications and be uniform throughout any class. Section 205.033(1)(a), F.S. I am aware of no statutory provision

General Telephone Co. v. Pasco County

427 So. 2d 277, 1983 Fla. App. LEXIS 18660

District Court of Appeal of Florida | Filed: Feb 18, 1983 | Docket: 64595267

Published

This decision rests upon an interpretation of section 205.033(l)(b), Florida Statutes (1980 Supp.), which

Southern Bell Telephone & Telegraph Co. v. Ray

402 So. 2d 16, 1981 Fla. App. LEXIS 20361

District Court of Appeal of Florida | Filed: Jun 24, 1981 | Docket: 64584523

Published

effect for the year beginning October 1, 1971.” § 205.033(l)(b), Fla.Stat. (Supp. 1972). In 1980, the Florida

Ago

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

Published

the case of insurers and insurance agents. Section 205.033(1)(b), F. S., conditions any levy by a county