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Florida Statute 205.042 | Lawyer Caselaw & Research
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F.S. 205.042 Case Law from Google Scholar Google Search for Amendments to 205.042

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 205
LOCAL BUSINESS TAXES
View Entire Chapter
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: Fla. Att'y Gen. | Date Filed: 2011-09-21T00:53:00-07:00

Snippet: the "Local Business Tax Act."3 Section 205.042, Florida Statutes, authorizes the governing body… 4 Section 205.043(1)(a), Fla. Stat. 5 Section 205.042, Fla. Stat. 6 Id. 7 See, e.g., the City of Tallahassee

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Court: Fla. Att'y Gen. | Date Filed: 2010-10-13T00:53:00-07:00

Snippet: impose a local business tax pursuant to section 205.042, Florida Statutes, on all businesses, professions…jurisdiction when adopting a tax pursuant to section 205.042, Florida Statutes, and exempt only those businesses…about the requirements under state law. Section 205.042, Florida Statutes, authorizes the governing body…new exemptions.7 The plain language of section 205.042, Florida Statutes, is couched in terms of the permissive…occupational license tax ordinance pursuant to section 205.042, Florida Statutes, and the local real estate association

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Court: Fla. Att'y Gen. | Date Filed: 2004-12-16T23:53:00-08:00

Snippet: Attorney General Opinion on this matter.1 Section 205.042, Florida Statutes, authorizes the governing body… occupation within its jurisdiction. 3 Section 205.042, Fla. Stat. 4 See, e.g., Ops. Att'y Gen. Fla

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Court: Fla. Att'y Gen. | Date Filed: 2003-06-25T00:53:00-07:00

Snippet: an occupational license from the city. Section 205.042, Florida Statutes, authorizes the governing body… occupation within its jurisdiction. 2 Section 205.042, Fla. Stat. 3 Section 205.022(3), Fla. Stat. 4

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Court: Fla. Att'y Gen. | Date Filed: 2002-03-25T23:53:00-08:00

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: Fla. Att'y Gen. | Date Filed: 2002-01-06T23:53:00-08:00

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: Fla. Att'y Gen. | Date Filed: 2001-06-28T00:53:00-07:00

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

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Court: Fla. Att'y Gen. | Date Filed: 2000-10-27T00:53:00-07:00

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

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Court: Fla. Att'y Gen. | Date Filed: 2000-01-12T23:53:00-08:00

Snippet: license tax ordinance enacted pursuant to section 205.042, Florida Statutes. The local real estate association… taxes only under certain conditions.5 Section 205.042, Florida Statutes, authorizes the governing body

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Court: Fla. Att'y Gen. | Date Filed: 1996-10-29T23:53:00-08:00

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

Flores v. City of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 1996-10-09T00:00:00-07:00

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: Fla. Att'y Gen. | Date Filed: 1996-09-23T00:53:00-07:00

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

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Court: Fla. Att'y Gen. | Date Filed: 1995-07-21T00:53:00-07:00

Snippet: prior to final adoption of the ordinance, section 205.042, Florida Statutes, requires the local governing… providing the title of the chapter. 2 Section 205.042, Fla. Stat. 3 Section 205.043, Fla. Stat. 4 Section…municipality for which a franchise fee is paid. 6 Section 205.042, Fla. Stat., provides, in part, that: The governing

City of Hallandale v. Miami Herald Publishing Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1994-04-06T00:00:00-07:00

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: Fla. Att'y Gen. | Date Filed: 1992-10-15T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1990-01-16T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1988-07-29T00:53:00-07:00

Citation: 529 So. 2d 324

Snippet: under Tampa City Code section 20-2 and section 205.042, Florida Statutes (1985). However, the court concluded…. Stat. (1985). The City contends that section 205.042 provides the necessary statutory authority for …turn to the tax on the transfer facility. Section 205.042 enables municipalities to levy an occupational …permanent business" within the meaning of section 205.042 because we reverse on constitutional grounds. We

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Court: Fla. Att'y Gen. | Date Filed: 1987-06-04T00:53:00-07:00

Snippet: OCCUPATIONAL LICENSE TAX PURSUANT TO s. 205.042(3), F.S.? Section 205.042, F.S., provides that a municipality…occupation within its jurisdiction." Section 205.042(1) and (2), F.S., authorizes the levy of an occupational…office previously concluded in AGO 73-162 that s. 205.042(3) did not authorize municipal levy of an occupational…These cases all predate the 1972 enactment of s. 205.042(3), F.S. In Duffin v. Tucker, supra, the court …not prohibited by the Commerce Clause. Section 205.042(3), F.S. See also, 1 Antieau, Local Government

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Court: Fla. Att'y Gen. | Date Filed: 1986-06-19T00:53:00-07:00

Snippet: "occupational license tax." See, s. 205.042, F.S. Section 205.022(1), F.S., defining the phrase… be an occupational license tax pursuant to s. 205.042, F.S., since such taxes are generally enacted solely

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Court: Fla. Att'y Gen. | Date Filed: 1986-01-21T23:53:00-08:00

Snippet: preempted by the state or a charter county, and s. 205.042, F.S., authorizing municipal levy of a local occupational