Florida Statute 205.063 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

View Entire Chapter

F.S. 205.063

205.063 Exemptions; motor vehicles.—Vehicles used by any person receipted under this chapter for the sale and delivery of tangible personal property at wholesale or retail from his or her place of business on which a business tax is paid may not be construed to be separate places of business, and a business tax may not be levied on such vehicles or the operators thereof as salespersons or otherwise by a county or incorporated municipality, any other law to the contrary notwithstanding.

History.—s. 3, ch. 72-306; s. 1, ch. 73-144; s. 1056, ch. 95-147; s. 16, ch. 2006-152.

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Amendments to 205.063

Annotations, Discussions, Cases:

Cases Citing Statute 205.063

Total Results: 3

City of Tampa v. Carolina Freight Carriers Corp.

529 So. 2d 324, 1988 WL 77945

District Court of Appeal of Florida | Filed: Jul 29, 1988 | Docket: 432454

Cited 2 times | Published

vehicles violates the Florida Constitution, section 205.063, Florida Statutes (1985), and the equal protection

Ago

Florida Attorney General Reports | Filed: Sep 9, 1975 | Docket: 3256603

Published

business is located and licensed? SUMMARY: Section 205.063, F.S., precludes a city from levying an occupational

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

which the chancellor found and adjudicated that § 205.63, Fla.Stat., F.S.A.,1 although constitutional on