Florida Statute 205.064 - 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. 205.064

205.064 Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions.—

(1) A local business tax receipt is not required of any person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or products manufactured therefrom, except intoxicating liquors, wine, or beer, when such products were grown or produced by such person in the state.

(2) A wholesale farmers’ produce market may pay a tax of not more than $200 for a receipt that will entitle the market’s stall tenants to engage in the selling of agricultural and horticultural products therein, in lieu of such tenants being required to obtain individual local business tax receipts to so engage.

History.—s. 1, ch. 74-271; s. 2, ch. 87-367; s. 17, ch. 2006-152; ss. 3, 9, ch. 2011-7; HJR 7103, 2011 Regular Session.

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Amendments to 205.064

Annotations, Discussions, Cases:

Cases Citing Statute 205.064

Total Results: 2

Ago

Florida Attorney General Reports | Filed: Apr 20, 1984 | Docket: 3257614

Published

governing body of the municipality in question. Section 205.064, F.S., provides: (1) No local occupational

Ago

Florida Attorney General Reports | Filed: Jun 19, 1975 | Docket: 3256930

Published

licenses for farmers' produce markets? SUMMARY: Section 205.064(2), F.S. (1974 Supp.), limits the amount of