Florida Statute 205.053 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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F.S. 205.053

205.053 Business tax receipts; dates due and delinquent; penalties.—

(1) All business tax receipts shall be sold by the appropriate tax collector beginning July 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. Provisions for partial receipts may be made in the resolution or ordinance authorizing such receipts. Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10 percent for the month of October, plus an additional 5 percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the business tax for the delinquent establishment.

(2) Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the tax due, in addition to any other penalty provided by law or ordinance.

(3) Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 40, ch. 83-204; s. 7, ch. 93-180; s. 10, ch. 2006-152; s. 1, ch. 2007-97.

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Amendments to 205.053

Annotations, Discussions, Cases:

Cases Citing Statute 205.053

Total Results: 6

Ago

Florida Attorney General Reports | Filed: Jun 28, 2001 | Docket: 3255802

Published

Attorney General RAB/tls 1 Section 205.053(2), Fla. Stat. 2 Section 205.053(3), Fla. Stat. 3 Cf., Contractors

Ago

Florida Attorney General Reports | Filed: Sep 23, 1996 | Docket: 3256943

Published

Statutes, before its code enforcement board, section 205.053, Florida Statutes, prescribes the fine that

Ago

Florida Attorney General Reports | Filed: Apr 3, 1990 | Docket: 3259002

Published

against its being done in any other way.12 Section 205.053(1), F.S., is the governing general law on this

Ago

Florida Attorney General Reports | Filed: Jul 13, 1984 | Docket: 3259034

Published

White v. Crandon, 156 So. 303 (Fla. 1934). Section 205.053(1), F.S., appears to represent the governing

Overstreet v. Santini Bros.

189 So. 2d 186, 1966 Fla. App. LEXIS 5165

District Court of Appeal of Florida | Filed: Jul 12, 1966 | Docket: 64497754

Published

company subject to an occupational license tax under § 205.53 F.S.?” In the Arlington case, above, the Supreme

Overstreet v. Pulver

125 So. 2d 122, 1960 Fla. App. LEXIS 2224

District Court of Appeal of Florida | Filed: Dec 15, 1960 | Docket: 60196096

Published

the issuance of a license to the appellee under § 205.53, Fla.Stat., F.S.A. The appellee operated a self-service