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The 2025 Florida Statutes
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F.S. 205.043205.043 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.
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Annotations, Discussions, Cases:
Cases Citing Statute 205.043
Total Results: 12
423 So. 2d 991
District Court of Appeal of Florida | Filed: Dec 28, 1982 | Docket: 1389102
Cited 2 times | Published
that City of Miami Ordinance 9188 violated section 205.043, Florida Statutes (Supp. 1980), which permits
276 So. 2d 214
District Court of Appeal of Florida | Filed: Apr 17, 1973 | Docket: 1730337
Cited 1 times | Published
205 Florida Statutes, F.S.A., was enacted. By § 205.043 thereof it was provided that imposition of occupational
Florida Attorney General Reports | Filed: Sep 21, 2011 | Docket: 3255371
Published
firearms."
3 Section 205.013, Fla. Stat.
4 Section 205.043(1)(a), Fla. Stat.
5 Section 205.042, Fla. Stat
Florida Attorney General Reports | Filed: Dec 10, 2002 | Docket: 3257043
Published
businesses or occupations is not reasonable under section 205.043, Florida Statutes?
In sum:
1. There is no statutory
Florida Attorney General Reports | Filed: Mar 26, 2002 | Docket: 3257646
Published
class.2
A further condition is contained in section 205.043(1)(b), Florida Statutes, as follows:
"Unless
Florida Attorney General Reports | Filed: Jan 7, 2002 | Docket: 3256842
Published
324 (2d DCA Fla. 1988).
10 Section 205.043(1)(a), Fla. Stat.
11 Section 205.043(1)(c), Fla. Stat.
12 I would
Florida Attorney General Reports | Filed: Jun 28, 2001 | Docket: 3255802
Published
conditions upon this authority are set forth in section 205.043, Florida Statutes, including that licenses
Florida Attorney General Reports | Filed: Oct 27, 2000 | Docket: 3258738
Published
profession, or occupation within its jurisdiction. Section 205.043(1)(a), Florida Statutes, requires that any
681 So. 2d 803, 1996 Fla. App. LEXIS 10447, 1996 WL 577148
District Court of Appeal of Florida | Filed: Oct 9, 1996 | Docket: 64768430
Published
authorized license taxes in determining that section 205.043, Florida Statutes (1989), did not govern the
Florida Attorney General Reports | Filed: Jul 21, 1995 | Docket: 3258430
Published
uniform throughout any class.3
Pursuant to section 205.043(1)(b), Florida Statutes:
Unless the municipality
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
an occupational license. This being so, (a) Section 205.043, Florida Statutes (1987), requiring municipalities
Florida Attorney General Reports | Filed: Sep 17, 1981 | Docket: 3256801
Published
prescribed by s. 205.043(1)(b), F.S. (1980 Supp.).
Section 205.043(1)(b), F.S. (1980 Supp.), provides in part:
