Florida Statute 205.063 | Lawyer Caselaw & Research

The 2024 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.

F.S. 205.063 on Google Scholar

F.S. 205.063 on Casetext

Amendments to 205.063

Arrestable Offenses / Crimes under Fla. Stat. 205.063

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.063.

Annotations, Discussions, Cases:

Cases Citing Statute 205.063

Total Results: 10

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Court: Fla. Att'y Gen. | Date Filed: 2010-10-13T00:53:00-07:00

Snippet: business or occupation in an enterprise zone); s. 205.063, Fla. Stat. (no separate business tax required

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Court: Fla. Att'y Gen. | Date Filed: 2002-03-25T23:53:00-08:00

Snippet: business or occupation in an enterprise zone); s. 205.063, Fla. Stat. (no separate occupational license required

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Court: Fla. Att'y Gen. | Date Filed: 2000-01-12T23:53:00-08:00

Snippet: business or occupation in an enterprise zone); s. 205.063, Fla. Stat. (no separate occupational license required

City of Tampa v. Carolina Freight Carriers Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 1988-07-29T00:53:00-07:00

Citation: 529 So. 2d 324

Snippet: vehicles violates the Florida Constitution, section 205.063, Florida Statutes (1985), and the equal protection…local occupational license taxation under section 205.063. This section only exempts vehicles used "… the tractor trailers are exempt under section 205.063. The trial court's reasoning is not binding

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Court: Fla. Att'y Gen. | Date Filed: 1978-10-11T00:53:00-07:00

Snippet: limits. Cf. AGO 076-234. Moreover, pursuant to s. 205.063, F. S., vehicles used by any person licensed under… county contravened the precursor statute of s.205.063, F. S., containing essentially the same provisions

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Court: Fla. Att'y Gen. | Date Filed: 1978-03-23T23:53:00-08:00

Snippet: limits. Cf. AGO 76-234. Moreover, pursuant to s. 205.063, F. S., vehicles used by any person licensed under…county contravened the precursor statute of s. 205.063 containing essentially the same provisions. Perhaps

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Court: Fla. Att'y Gen. | Date Filed: 1977-08-22T00:53:00-07:00

Snippet: , referred to in the above-quoted passage is s.205.063, which states: Vehicles used by any person

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Court: Fla. Att'y Gen. | Date Filed: 1975-09-09T00:53:00-07:00

Snippet: QUESTION: Does s. 205.063, F.S., preclude the City of Hollywood from levying an occupational license…business is located and licensed? SUMMARY: Section 205.063, F.S., precludes a city from levying an occupational…those terms as used in s. 205.042, F.S. Section 205.063, F.S., provides: Exemptions; motor vehicles. &…been paid. Pursuant to the clear language of s. 205.063, supra, such vehicles "shall not be construed…with any limiting or exempting statute such as s.205.063, F.S. Second, facts were sufficiently established

Overstreet v. Pulver

Court: Fla. Dist. Ct. App. | Date Filed: 1960-12-15T00:00:00-08:00

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

Snippet: which the chancellor found and adjudicated that § 205.63, Fla.Stat., F.S.A.,1 although constitutional on…appellant contends that the license tax required by § 205.63, supra, is applicable *123to the appellee’s coin-operated

Harrell v. Schleman

Court: Fla. | Date Filed: 1948-06-08T00:00:00-07:00

Citation: 36 So. 2d 431, 160 Fla. 544, 1948 Fla. LEXIS 792

Snippet: vending machines, according to the provisions of Sec. 205.63 and 205.02, F.S. 1941, F.S.A. The bill was filed