Florida Statute 205.044 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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F.S. 205.044

205.044 Municipal business tax measured by gross receipts may continue.—Notwithstanding the creation of s. 205.055 and the repeal of s. 205.171 by chapters 2018-80 and 2018-118, Laws of Florida, a municipality that imposes a business tax on merchants which is measured by gross receipts from the sale of merchandise or services, or both, may continue to impose such tax and may, by ordinance, revise the definition of the term “merchant.” However, the municipality may not revise the rate of the tax measured by gross sales.

History.—s. 3, ch. 2018-80; s. 26, ch. 2018-118.

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Amendments to 205.044

Arrestable Offenses / Crimes under Fla. Stat. 205.044

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.044.

Annotations, Discussions, Cases:

Cases Citing Statute 205.044

Total Results: 2

Livingston v. American Title and Insurance Company

Court: District Court of Appeal of Florida | Date Filed: 1961-09-12

Citation: 133 So. 2d 483

Snippet: policy. See 29 Am.Jur. 595-596, Insurance Sec. 205; 44 C.J.S. Insurance § 230, p. 956 (Preliminary or

Ex parte Beville

Court: Supreme Court of Florida | Date Filed: 1909-06-15

Citation: 58 Fla. 170

Snippet: unequivocal. Myers v. Hodges, 53 Fla. 197, text 205, 44 South. Rep. 357; 6 Amer. & Eng. Ency. Law (2nd