Florida Statute 205.042 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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F.S. 205.042

205.042 Levy; municipalities.—The governing body of an incorporated municipality 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 the notice in a newspaper of general circulation within its jurisdiction as defined by law. The notice must contain the proposed classifications and rates applicable to the business tax. The business tax may be levied on:

(1) Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any business within its jurisdiction.

(2) Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any profession or occupation within its jurisdiction.

(3) Any person who does not qualify under subsection (1) or subsection (2) and who transacts any business or engages in any occupation or profession in interstate commerce, if the business tax is not prohibited by s. 8, Art. I of the United States Constitution.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 4, ch. 93-180; s. 7, ch. 2006-152.

F.S. 205.042 on Google Scholar

F.S. 205.042 on Casetext

Amendments to 205.042

Arrestable Offenses / Crimes under Fla. Stat. 205.042

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.042.

Annotations, Discussions, Cases:

Cases Citing Statute 205.042

Total Results: 20

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Court: Florida Attorney General Reports | Date Filed: 2011-09-21

Snippet: Statutes, is the "Local Business Tax Act."3 Section 205.042, Florida Statutes, authorizes the governing body

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Court: Florida Attorney General Reports | Date Filed: 2010-10-13

Snippet: impose a local business tax pursuant to section 205.042, Florida Statutes, on all businesses, professions

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Court: Florida Attorney General Reports | Date Filed: 2004-12-17

Snippet: Attorney General Opinion on this matter.1 Section 205.042, Florida Statutes, authorizes the governing body

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Court: Florida Attorney General Reports | Date Filed: 2003-06-25

Snippet: an occupational license from the city. Section 205.042, Florida Statutes, authorizes the governing body

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Court: Florida Attorney General Reports | Date Filed: 2002-03-26

Snippet: Butterworth Attorney General RAB/tls 1 Section 205.042, Fla. Stat. 2 Section 205.043(1)(a), Fla. Stat

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Court: Florida Attorney General Reports | Date Filed: 2002-01-07

Snippet: 205.022(1), Fla. Stat. 8 See, s. 205.042, Fla. Stat. 9 Section 205.042(1)-(3), Fla. Stat. Among those who

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Court: Florida Attorney General Reports | Date Filed: 2001-06-28

Snippet: regulation of the sale of alcoholic beverages. Section 205.042, Florida Statutes, authorizes municipalities to

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Court: Florida Attorney General Reports | Date Filed: 2000-10-27

Snippet: to remit or compromise taxes. . . ."4 Section 205.042, Florida Statutes, authorizes the governing body

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Court: Florida Attorney General Reports | Date Filed: 2000-01-13

Snippet: license tax ordinance enacted pursuant to section 205.042, Florida Statutes. The local real estate association

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Court: Florida Attorney General Reports | Date Filed: 1996-10-30

Snippet: number as a means of identification.3 Section 205.042, Florida Statutes, provides: "The governing body

Flores v. City of Miami

Court: District Court of Appeal of Florida | Date Filed: 1996-10-09

Citation: 681 So. 2d 803, 1996 Fla. App. LEXIS 10447, 1996 WL 577148

Snippet: privilege of engaging in a business in Key West, Sec. 205.042, Fla. Stat. (1987); instead, it imposes an occupational

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Court: Florida Attorney General Reports | Date Filed: 1996-09-23

Snippet: prescribes the fine that may be imposed. Section 205.042, Florida Statutes, authorizes the governing body

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Court: Florida Attorney General Reports | Date Filed: 1995-07-21

Snippet: prior to final adoption of the ordinance, section 205.042, Florida Statutes, requires the local governing

City of Hallandale v. Miami Herald Publishing Co.

Court: District Court of Appeal of Florida | Date Filed: 1994-04-06

Citation: 637 So. 2d 929, 1994 Fla. App. LEXIS 3084, 1994 WL 112242

Snippet: license ordinance, adopted pursuant to section 205.042, Florida Statutes, violates the First and Fourteenth

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Court: Florida Attorney General Reports | Date Filed: 1992-10-15

Snippet: governmental agencies within Palm Beach County. Section 205.042, F.S., authorizes municipalities to impose an occupational

City of Key West v. Marrone

Court: District Court of Appeal of Florida | Date Filed: 1990-01-16

Citation: 555 So. 2d 439, 1990 Fla. App. LEXIS 163, 1990 WL 2100

Snippet: privilege of engaging in a business in Key West, § 205.042, Fla.Stat. (1987); instead, it imposes an occupational

City of Tampa v. Carolina Freight Carriers Corp.

Court: District Court of Appeal of Florida | Date Filed: 1988-07-29

Citation: 529 So. 2d 324, 1988 WL 77945

Snippet: under Tampa City Code section 20-2 and section 205.042, Florida Statutes (1985). However, the court concluded