Florida Statutes
Fla. Stat. § 205.042 (2025)
Levy; municipalities.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 9
cases, 1974–2019 · leading case: City of Tampa v. Carolina Freight Carriers Corp., 529 So. 2d 324 (Fla. 2d DCA 1988).
City of Tampa v. Carolina Freight Carriers Corp., 529 So. 2d 324 (Fla. 2d DCA 1988). “The trial court found that the transfer facility operation constitutes a "permanent business" and is therefore taxable under Tampa City Code section 20-2 and section 205.042, Florida Statutes (1985).”
Sweet Sage Café, LLC v. Town of N. Redington Beach, 380 F. Supp. 3d 1209 (M.D. Fla. 2019). “Plaintiffs observe that, "[p]ursuant to Section 205.042, Florida Statutes, prior to adopting an ordinance levying a business tax, a municipality must publish a notice between the first and last reading of [the] ordinance in a newspaper of general circulation within its…”
Ingraham v. City of Miami, 388 So. 2d 305 (Fla. 3d DCA 1980). “*307 We also have no difficulty construing Section 205.042, Florida Statutes (1975) [1] to authorize a municipality, by an appropriate ordinance or resolution, to levy an occupational license tax for engaging in any business, profession, or occupation within its jurisdiction.”
Lawyer's Title Ins. v. City of West Palm Beach, 402 So. 2d 544 (Fla. 4th DCA 1981). “Section 205.042, Florida Statutes (1979), grants municipalities the authority to levy an occupational license tax for the privilege of engaging in or managing any business, profession, or occupation within their jurisdiction.”
City of Key West v. Marrone, 555 So. 2d 439 (Fla. 3d DCA 1990). “Second, given this extensive regulatory scheme, we conclude that the subject ordinance does not impose an occupational license tax for the privilege of engaging in a business in Key West, § 205.042, Fla.Stat. (1987); instead, it imposes an occupational regulatory fee for the…”
City of Lakeland v. Lawson Music Co., Inc., 301 So. 2d 506 (Fla. 2d DCA 1974). “on of a narrow issue of first impression under the recently enacted Local Occupational License Tax Act, Chapter 205, Florida Statutes, [1] to wit: DO COIN-OPERATED MUSIC AND AMUSEMENT MACHINES AND DEVICES CONSTITUTE "PERMANENT BUSINESS LOCATIONS" WITHIN A MUNICIPALITY WHICH ARE…”
City of Opa-Locka v. Dade Cnty., 384 So. 2d 937 (Fla. 3d DCA 1980). “Section 205.042, Florida Statutes, 1977, authorizes plaintiff City to levy a municipal occupational license tax for the privilege of engaging in or managing any business, profession or occupation, but only ‘within its jurisdiction’.”
State v. Corwin, 17 Fla. Supp. 2d 4 (Fla. Pinellas Cty. Ct. 1985). “Finding that the fee prescribed in Section 11-4 constitutes a license tax, this Court further finds that the imposition of such a license tax was improper as it is evidence that F. S. 205.042 was not complied with. Even if F.”
City of Hallandale v. Miami Herald Publ'g Co., 637 So. 2d 929 (Fla. 4th DCA 1994). “The City of Hallandale appeals from a final judgment which determines that its occupational license ordinance, adopted pursuant to section 205.042, Florida Statutes, violates the First and Fourteenth Amendments to the United States Constitution as applied to the operation of…”
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