Florida Statute 205.064 | Lawyer Caselaw & Research

The 2024 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.

F.S. 205.064 on Google Scholar

F.S. 205.064 on Casetext

Amendments to 205.064

Arrestable Offenses / Crimes under Fla. Stat. 205.064

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.064.

Annotations, Discussions, Cases:

Cases Citing Statute 205.064

Total Results: 7

Ago

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

Snippet: business on which a license has been paid); s. 205.064, Fla. Stat. (no business tax required for farm,

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

Snippet: business on which a license has been paid); s. 205.064, Fla. Stat. (no occupational license required for

Ago

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

Snippet: business on which a license has been paid); s. 205.064, Fla. Stat. (no occupational license required for

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Court: Fla. Att'y Gen. | Date Filed: 1984-04-19T23:53:00-08:00

Snippet: opinion on the following question: DOES s 205.064, FLORIDA STATUTES, PROHIBIT A MUNICIPALITY OR COUNTY… body of the municipality in question. Section 205.064, F.S., provides: (1) No local occupational…governing body of any county. While it is clear that s 205.064, F.S., applies to counties and has the effect of…legislation. Therefore, it is my opinion that s 205.064, F.S., does not prohibit a county from regulating

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Court: Fla. Att'y Gen. | Date Filed: 1980-08-19T00:53:00-07:00

Snippet: natural persons, it could have easily done so. Cf. s.205.064, F. S., which uses the term `natural person'

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Court: Fla. Att'y Gen. | Date Filed: 1975-06-19T00:53:00-07:00

Snippet: occupational license limitation provided in s. 205.064, F.S. (1974 Supp.), the total that may be required…farmers' produce markets? SUMMARY: Section 205.064(2), F.S. (1974 Supp.), limits the amount of any…question must be answered in the negative. Section 205.064(2), F.S. (1974 Supp.), exempts sellers of agricultural…Pensacola, 126 So.2d 566 (Fla. 1961). However, s. 205.064(2), supra, is plain and unambiguous and effect

Levy v. Gourmet Masters, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1968-03-26T00:00:00-08:00

Citation: 214 So. 2d 82, 1968 Fla. App. LEXIS 4936

Snippet: $21,134.90, and total assets in the amount of $36,205.64. Of course, mere inadequacy of price is not a sufficient