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Florida Statute 205.042 - Full Text and Legal Analysis

Florida Statute 205.042 | Lawyer Caselaw & Research

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The 2025 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 CourtListener

Amendments to 205.042

Annotations, Discussions, Cases:

Cases Citing Statute 205.042

Total Results: 32

City of Lakeland v. Lawson Music Co., Inc.

District Court of Appeal of Florida | Filed: Oct 16, 1974 | Docket: 1338087

Cited 8 times | Published

OPERATION WITHIN THE LIMITS OF A MUNICIPALITY UNDER § 205.042, FLORIDA STATUTES? Appellee, Lawson Music Co.

Ingraham v. City of Miami

District Court of Appeal of Florida | Filed: Sep 16, 1980 | Docket: 419551

Cited 6 times | Published

*307 We also have no difficulty construing Section 205.042, Florida Statutes (1975)[1] to authorize a

City of Tampa v. Carolina Freight Carriers Corp.

529 So. 2d 324, 1988 WL 77945

District Court of Appeal of Florida | Filed: Jul 29, 1988 | Docket: 432454

Cited 2 times | Published

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

Sweet Sage Café, LLC v. Town of N. Redington Beach

380 F. Supp. 3d 1209

District Court, M.D. Florida | Filed: Mar 29, 2019 | Docket: 64324440

Cited 1 times | Published

22. Plaintiffs observe that, "[p]ursuant to Section 205.042, Florida Statutes, prior to adopting an ordinance

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Florida Attorney General Reports | Filed: Sep 21, 2011 | Docket: 3255371

Published

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

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Florida Attorney General Reports | Filed: Oct 13, 2010 | Docket: 3258962

Published

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

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Florida Attorney General Reports | Filed: Dec 17, 2004 | Docket: 3256803

Published

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

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Florida Attorney General Reports | Filed: Jun 25, 2003 | Docket: 3256557

Published

obtain an occupational license from the city. Section 205.042, Florida Statutes, authorizes the governing

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Florida Attorney General Reports | Filed: Mar 26, 2002 | Docket: 3257646

Published

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

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Florida Attorney General Reports | Filed: Jan 7, 2002 | Docket: 3256842

Published

Fla. Stat. 8 See, s. 205.042, Fla. Stat. 9 Section 205.042(1)-(3), Fla. Stat. Among those who may not

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Florida Attorney General Reports | Filed: Jun 28, 2001 | Docket: 3255802

Published

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

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Florida Attorney General Reports | Filed: Oct 27, 2000 | Docket: 3258738

Published

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

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Florida Attorney General Reports | Filed: Jan 13, 2000 | Docket: 3258194

Published

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

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Florida Attorney General Reports | Filed: Oct 30, 1996 | Docket: 3258823

Published

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

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Florida Attorney General Reports | Filed: Sep 23, 1996 | Docket: 3256943

Published

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

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Florida Attorney General Reports | Filed: Jul 21, 1995 | Docket: 3258430

Published

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

City of Hallandale v. Miami Herald Publishing Co.

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

District Court of Appeal of Florida | Filed: Apr 6, 1994 | Docket: 64748841

Published

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

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Florida Attorney General Reports | Filed: Oct 15, 1992 | Docket: 3257835

Published

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

City of Key West v. Marrone

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

District Court of Appeal of Florida | Filed: Jan 16, 1990 | Docket: 64647515

Published

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

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Florida Attorney General Reports | Filed: Jun 4, 1987 | Docket: 3256628

Published

LICENSE TAX PURSUANT TO s. 205.042(3), F.S.? Section 205.042, F.S., provides that a municipality's governing

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Florida Attorney General Reports | Filed: Nov 4, 1983 | Docket: 3256003

Published

general law. See, s 9(a), Art. VII, State Const. Section 205.042, F.S., as amended, provides the authorization

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Florida Attorney General Reports | Filed: Mar 15, 1983 | Docket: 3255629

Published

a particular municipality's jurisdiction. Section 205.042, F.S., authorizing municipalities to levy occupational

Lawyer's Title Insurance v. City of West Palm Beach

402 So. 2d 544, 1981 Fla. App. LEXIS 20818

District Court of Appeal of Florida | Filed: Aug 19, 1981 | Docket: 64584667

Published

Title as an abstracting company was upheld. Section 205.042, Florida Statutes (1979), grants municipalities

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Florida Attorney General Reports | Filed: May 26, 1981 | Docket: 3255200

Published

see also 42 C.J.S. Include, p. 525, et seq. Section 205.042, F.S., provides by general law authorization

City of Opa-Locka v. Dade County

384 So. 2d 937, 1980 Fla. App. LEXIS 16917

District Court of Appeal of Florida | Filed: Jun 17, 1980 | Docket: 64576693

Published

by Chapter 29347, Laws of Florida, 1953. 5. Section 205.042, Florida Statutes, 1977, authorizes plaintiff

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Florida Attorney General Reports | Filed: Jul 2, 1979 | Docket: 3256092

Published

duties granted and imposed by former Ch. 167. Section 205.042(1) in pertinent part provides: The governing

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Florida Attorney General Reports | Filed: Apr 5, 1979 | Docket: 3258585

Published

respective purposes . . . . (Emphasis supplied.) Section 205.042, F. S., provides general law authorization

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Florida Attorney General Reports | Filed: Mar 29, 1979 | Docket: 3258964

Published

imposed under the provisions of this chapter. Section 205.042, F. S., authorizes a municipality's governing

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Florida Attorney General Reports | Filed: Oct 11, 1978 | Docket: 3255174

Published

license tax provided for in s. 205.042(3), F. S. Section 205.042, F. S., authorizes the governing body of an

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Florida Attorney General Reports | Filed: Mar 24, 1978 | Docket: 3256161

Published

interstate commerce to the wholesalers? SUMMARY: Section 205.042(3), F. S., permits a municipality to levy an

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Florida Attorney General Reports | Filed: Dec 21, 1976 | Docket: 3257200

Published

provide a sufficient basis for licensing. Section 205.042(1) and (2), F. S., appears to focus on enterprises

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

Published

corporation of the agent's place of residence. Section 205.042, F.S., is other authorization for a municipality