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Florida Statute 205.045 - Full Text and Legal Analysis
Florida Statute 205.045 | 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. 205.045
205.045 Transfer of administrative duties.The governing body of a municipality that levies a business tax may request that the county in which the municipality is located issue the municipal receipt and collect the tax thereon. The governing body of a county that levies a business tax may request that municipalities within the county issue the county receipt and collect the tax thereon. Before any local government may issue receipts on behalf of another local government, appropriate agreements must be entered into by the affected local governments.
History.s. 6, ch. 93-180; s. 9, ch. 2006-152.

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