Florida Statutes

Fla. Stat. § 205.043 (2025)

Conditions for levy; municipalities.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

205.043 Conditions for levy; municipalities.—

(1) The following conditions are imposed on the authority of a municipal 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 municipality 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 in effect in the municipality for the year beginning October 1, 1971; however, beginning October 1, 1980, the municipal 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, an increase may not exceed 25 percent for taxes levied at graduated or per unit rates. Authority to increase business taxes does not apply to receipts or licenses granted to any utility franchised by the municipality 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 business 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 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 municipality upon payment of a transfer fee of up to 10 percent of the annual tax, but not less than $3 nor more than $25.

(4) If the governing body of the county in which the municipality is located has levied a business tax or subsequently levies such a tax, the collector of the county tax may issue the receipt and collect the tax thereon.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 1, ch. 77-55; s. 55, ch. 80-274; s. 2, ch. 82-72; s. 5, ch. 93-180; s. 8, ch. 2006-152.

Notes of Decisions

Cited in 4 cases, 1973–1996 · leading case: City of Miami v. Florida Retail Fed'n, Inc., 423 So. 2d 991 (Fla. 3d DCA 1982).

Sort: Relevance Newest Treatment

City of Miami v. Florida Retail Fed'n, Inc., 423 So. 2d 991 (Fla. 3d DCA 1982). · cites it 4× “They contended that City of Miami Ordinance 9188 violated section 205.043, Florida Statutes (Supp. 1980), which permits cities to increase occupational license taxes up to 100% over the 1971 level with regard to businesses for which the tax was 0 or less; up to 50% for…”

City of Key West v. Marrone, 555 So. 2d 439 (Fla. 3d DCA 1990). · cites it 2× “This being so, (a) Section 205.043, Florida Statutes (1987), requiring municipalities to allow for the transferability of an occupational license upon a bona fide sale of the business involved is inapplicable to this case; and (b) the provision in the *441 Key West ordinance…”

City of Miami v. IC Sales, Inc., 276 So. 2d 214 (Fla. 3d DCA 1973). “By § 205.043 thereof it was provided that imposition of occupational license taxes by the govering body of a municipality was made subject to certain conditions there stated, including (1) that the tax be based on reasonable classifications and uniform throughout any class; (2)…”

Flores v. City of Miami, 681 So. 2d 803 (Fla. 1st DCA 1996). · cites it 2× “In Key West, we did not examine the validity of the fees, but rather merely characterized them as regulatory fees rather than an authorized license taxes in determining that section 205.043, Florida Statutes (1989), did not govern the transferability of municipal vendor licenses.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.